Mar 18, 2008 ... expenditures, special audits as assigned, coordinating audit services for ......
$240.00. $240.00. Minneapolis to Owatonna Transport. MB0045.
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Table of Contents and Exhibit B Step-Down Schedules
TABLE OF CONTENTS Roll Forward Costs by Department Step-Down Calculation Summary of Allocation Basis and Allocated Costs Allocation Statistics
Exhibit A Exhibit B Exhibit C Exhibit D
: :
ExbibitB-Central Service Costs Step-Down Calculations EXHIBIT B SCHEDULE NUMBER I" STEP 2nd STEP
EQUIPMENT USE CHARGE Nature and Extent of Service
1.0
N/A
Schedule of Costs to be Allocated by Function
1.1
N/A
Allocation: Equipment Use Charge
1.2
N/A
Nature and Extent of Services
N/A
20.0
Schedule of Costs to be Allocated by Function
N/A
20.1
N/A
20.2
ADMINISTRATION-DEPARTMENT ALLOCATED FROM STEP 1
Allocation: General Support
,
ADMINISTRATION-MANAGEMENT SERVICES Nature and Extent of Services
2.0
21.0
Schedule of Costs to be Allocated by Flinction
2.1
; 21.1
Allocation: General Support
2.2
21.2
Allocation: Commissioner's Office
2.3
21.3
2.4
21.4
Allocation: Human Resources
2.5
21.5
Allocation: Financial Management and Reporting
2.6
21.6
Allocation: Materials Management Administration
2.9
21.9
Allocation: Targeted Group Disparity
2.91
21.91
3.0
22.0
Allocation: Office of Grants Management
,
ADMINISTRATION-STATE FACILITIES SERVICES Nature and Extent of Services
:~
Schedule of Costs to be Allocated by Function
3.1
22.1
Allocation: General Support
3.2
22.2
Allocation: Resource Recovery
3.3
22.3
Allocation: Leasing
3.4
22.4
Allocation: Plant Management Energy
3.5
22.5
Iof4
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Table of Contents and Exhibit B Step-Down Schedules
EXHIBIT B SCHEDULE NUMBER l't STEP 2nd STEP
ADMINISTRATION-STATE AND COMMUNITY SERVICES ~
Nature and Extent of Services .; Schedule of Costs to be Allocated by Function
"
Allocation: General Support
;
Allocation: Central Mail
4.0
23.0
4.1
23.1
4.2
23.2
4.3
23.3
OFFICE OF STRATEGIC MANAGEMENT AND PERFORMANCE EVALUATION Nature and Extent of Services...................................................................................... 7.0
26.0
Schedule of Costs to be Allocateq. by Function
26.1
7.1
Allocation: General Support Allocation: Performance Measurement
.-
7.2
26.2
7.3
26.3
OFFICE OF ENTERPRISE TECHNOLOGY Nature and Extent of Services
6.0
25.0
Schedule of Costs to be Allocated by Function
6.1
25.1
Allocation: General Support
6.2
25.2
Allocation: IT Receipts
6.3
25.3
Allocation: IT Spend
6.4
25.4
Nature and Extent of Services
8.0
27.0
Schedule of Costs to be Allocated by Function
8.1
27.1
8.2
27.2
Nature and Extent of Services
9.0
28.0
Schedule of Costs to be Allocated by Function
9.1
28.1
Allocation: General Support
9.2
28.2
Allocation: Treasury
9.3
28.3
10.0
29.0
Schedule of Costs to be Allocated by Function
10.1
29.1
FINANCE-FISCAL MANAGEMENT AND ADMINISTRATION
~
Allocation: General Support
FINANCE-TREASURY DIVISION
FINANCE-BUDGET DIVISION Nature and Extent of Services
,
Allocation: General Support
10.2
29.2
Allocation: Analysis and Control
10.3
29.3
Allocation: Budget Operations and Planning
10.4
29.4
20f4
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Table of Contents and Exhibit B Step-Down Schedules
EXHIBIT B SCHEDULE NUMBER 1" STEP 2nd STEP
FINANCE-ACCOUNTING DIVISION Nature and Extent of Services
11.0
30.0
11.1
30.1
Allocation: General Support
11.2
30.2
1.'
Schedule of Costs to be Allocated by Function
;
Allocation: Central Payroll
11.3
30.3
Allocation: Accounting Services
11.4
30.4
Allocation: Financial Reporting
11.5
30.5
Allocation: Financial Reporting-Single Audit..
11.6
30.6
FINANCE-INFORMATION TECHNOLOGY, MANAGEMENT & ADMINISTRATION Nature and Extent of Services
12.0
31.0
Schedule of Costs to be Allocated by Function
12.1
31.1
Allocation: General Support
12.2
31.2
Allocation: MAPS Operations and System Support
12.4
31.4
Allocation: SEMA 4 Operations and System Support
12.5
31.5
Allocation: Budget Service-Computer Operations
12.6
31.6
Allocation: SEMA 4 Operations-Special Billing
12.7
31.7
Allocation: MAPS Operations-Special Billing
12.8
31.8
Nature and Extent of Services
17.0
36.0
Schedule of Costs to be Allocated by Function
17.1
36.1
Allocation: General Support
17.2
36.2
ADMINISTRATION-CAPITAL PROJECT AND RELOCATION
Allocation: Relocation Agriculture
17.3
36.3
Allocation: Relocation Health
17.4
36.4
Allocation: Relocation Admin Bldg Abatement...
17.5
36.5
Allocation: Relocation Vets Service Bldg
17.6
36.6
Allocation: Relocation Weights and Measures
17.7
36.7
Nature and Extent of Services
13.0
32.0
Schedule of Costs to be Allocated by Function.:
13.1
32.1
Allocation: Commissioners Office/General Support
13.2
32.2
Allocation: Personnel Adniinistration
13.3
32.3
Allocation: Critical Services -FTE's
13.6
32.6
Allocation: Critical Services - Agencies
13.7
32.7
EMPLOYEE RELATIONS
30f4
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Table of Contents and Exhibit B Step-Down Schedules
EXHIBIT ~ SCHEDULE NUMBER I" STEP 2nd STEP
MEDIATION SERVICES Nature and Extent of Services ..' Schedule of Costs to be Allocated by Function
l,.....•..........................
Allocation: General Support Allocation: State Agencies
;
14.0
33.0
14.1
33.1
14.2
33.2
14.3
33.3
LEGISLATIVE AUDITOR Nature and Extent of Services
15.0
34.0
Schedule of Costs to be Allocated by Function
15.1
34.1
Allocation: General Support
15.2
: 34.2"
Allocation: Finance Audits
15.3
34.3
Allocation: Program Audits
15.4
34.4
Allocation: Single Audits
15.5
34.5
Nature and Extent of Services
l6;{)
35.0
Schedule of Costs to be Allocated by Funciion
16.1
35.1
Allocation: Single Audit
16.2
35.2
STATE AUDITOR-8INGLE AUDIT
40f4
Deptartmf
'nance
'8/2008
a a a
a a a a a a a a a a a a a a a a a a
a
a a a a a a
a a a a a a a a a a a a a a a a a a a a a a a a 29,977 -29,977
a 21,486 17,963 10,605 399 133
a
244 776 121
a
92
a a a
863
a a
214
a
560 587
a
552 931 572
a a
1,557 467
a
1,480 868
a a a
4
a a a
2,211 33
a a
27
a a a a a
3,113 65,857 70,284 -4,427
a a a
a a a
6
201
a a a a a a a
a a a a a a a a a a 15
a a 1
a a a 1
a a a a a a a a a a a a a a a a a a a a a a 23 15 8
a
a
a
a
a
a
3,392 2,836 11,366 1,586 399
9,047 7,563 24,068 778 787
11,308 9,454 224,164 1,511 5,673
3,392 2,836 7,584 1,018 218
12,439 10,399 33,171 553 998
37,317 31,198 45,171 811 661
37 2,328 18
207
59 776 29
1,146 776 567
2,568
103
665 2,328 329
329
134
80
49
145
613
0561
1,510
1,604
1,003
852
a a
a a a a a a
a
12
a a a a a
95
a a a
a a
a a a
a a
a
a a a
a
a a a
a
a a a
a a
1,271
a
a
a a a
19
667
1,075
14,300
435
2,264
233
11 64
600 172
1,271 288
11,839 273
401 299
1,752 138
2,386 852
18 11
87 998 613 1
232 2,114 1,297
a a
87 666 409 2
319 2,913 1,788
a
a a
958 3,967 2,435
a
290 19,688 12,083 0-'
1,669 74
3,534 196
32,913 246
1,114 74
4,870 270
6,632 810
234 931
623 1,971 0
779 18,354
857 2,716
2,570 3,699
a a
a a a
234 621
6
8
a a
a a
30
a a a
16
a a a a a a a a a a a a a a a a a a
477 31,512 -31,035
a
a
a a a
17
a a
a
a a
a
a
a a
a
a a a
a a
a
a a a
a a
a
a
a
a
a a a
a
a
a
a
a a
a
a
a a a
a a a
a a a
8
a a a
16
11
a a a
a a a
a a a
349 5
931 14,
1,164 17
349 5
1,280 19
3,841 57
4
16
47
25 753 22,454 16,374 6,079
14,590 94,845 63,386 31,459
32,695 180,799
a a
a a
a a a
a a
4
11
14
10 471 29,755 15,437 14,318
2,639 60,400 92,582 -32,182
8,463 377,555 395,314 -17,759
a a a a
a a a a a
a a a a a
a a
a a a a
a a
a a
a a a a a
a a a a a
a
'., - ,
180,799
Deptartment of Finance
Page 2
a
a
a
236,850 198,013 157,457 11,820 7,979
3,392 2,836 9,289 245 492
a
a
13,570 11,345 10,579 335 261
2,995 10,089 1,482
34 776 17
70 3,104 35
a
23
a a a 5,732
a a a a a 5
a
a
a
6,083 13,829 8,487
87 816 501
349 929 570
23,119 5,144
1,364 74
1,553 295
3
a 49
a a a a a a a a a a
24,378 359
349 5
1,397 21
295
4 0
17 0
a 0 0
a a 38,137 798,289 665,058 133,231
a a a 0 427 22,411 15,541 6,870
127
62
45
77
a
a a
a a a a a a a a
a a
a a a a a
a a
a
692
a a a
2
1,510
a a
a a
18
117
2,119
30 224
a a
a a
149 7
40 25
49 30
610 249 153
1,279 258 '0 319 2,126 1,305
67
82
416 516
3,554 270
a a
a a a
a a a
37
46
a a a a a a a a a a a a
4
a a a a a
156
a a
934 866
a a a a a
91
a
24 164
959
124
125
a
491 37
a a a
256
a
8,316 617
a a a
560 40 7
19
a
a
456 13 4
187
173
234 761
a 12,439 10,399 24,209 1,328 347
a a
a
a
a 23,747 19,853 2,831 223 227
a
20
7,758
16,310 12,892
a a a
a a a a a a a a
a a
a a
a a a a
a a a a a
a a
a a
3/18/2008
a a a a a a a a a a a a
a a
a a
a
a a
a
a
1,635 232
857 1,982
2
14
2,444 36
1,280 19
16 0
a a a
a a a a a
a a a
a a a a a
a a
0 0 0
a a
a a
30 0 0 0
a a
a a
891 47,939 38,997 8,942
3,261 4,494 1,100 3,394
0 0 1,588 2,861 4,726 -1,865
1,157 54,772 0 54,772
1,988 68,543 68,421 122
a 0
"@i0>~",
0
a 0
a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a 0
a
0
a a a a 1,809 ·1,809
a 23,747 19,853 10,412 753 262
a
212 1,552 105
a
78
a a a
487
a a
392
a
550 280
a
610 914 561
a a
1,529 516
a 1,635 853
a a a 8
a a a 2,444 36
a a
30 0
a 0
a 0 2,702 70,522 52,041 1.?"d,~L \
a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a a O' 0 0 85 -85
Deptartrr:·
··'=inance
18/2008
0 11,308 9,454 122,001 284 431 0 682 776 337 0 243 0 0 0 786 0 0 1,024 0 6,443 206 0 290 10,715 6,576 0 0 17,913 246 0 779 9,989 0 0 0 3 0 0 0 1,164 17 0 0 14 0 0 0 0 0 8,681 210,362 214,077 -3,714
0 16,962 14,181 2,763 174 92 0 131 0 65 0 0 0 0 0 968 0 0 227 0 146 51 0 436 243 149 0 0 406 368 0 1,168 226 0 0 0 2 0 0 0 1,746 26 0 0 21 0 0 0 0 0 1,662 42,211 55,401 -13,190
0 9,047 7,563 4,644 317 138 0 129 0 64 0 7 0 0 0 5,185 0 0 359 0 245 34 0 232 . 408 250 0 0 682 196 0 623 380 0 0 0 3 0 0 0 931 14 0 0 11 0 0 0 0 0 1,644 33,108 0 33,108
0 1,131 945 280 0 18 0 6 0 3 0 0 0 0 0 42 0 0 18 0 15 12 0 29 25 15 0 0 41 25 0 78 23 0 0 0 0 0 0 0 116 2 0 0 1 0 0 0 0 0 78 2,903 0 2,903
0 0 0 26 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 64 0 0 2 1 0 0 4 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100 0 100
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 33 -~:3
..J
.
0 7,916 6,618 25,238 267 98 0 829 0 410 0 1,515 0 0 0 197 0 0 298 0 1,333 157 0 203 2,217 1,360 0 0 3,706 172 0 545 2,066 0 0 0 3 0 0 0 815 12 0 0 10 0 0 0 0 0 10,552 66,536 57,596 8Jl40
0 0 .0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
.,
-.
'0 0 0 73 25,513 9,227 0 4,308 3,880 2,132 0 5,460 0 15,570 0 21,399 0 0 21,827 0 16,268 59,697 0 11,813 27,054 16,604 13 0 45,227 9,989 0 31,673 25,221 0 97,103 0 267 0 0 0 47,340 697 0 0 573 0 17,050 6,065 0 170 0 522,214 416,439 105,775
Deptartment of Finance
Page 4
3/18/2008
a a a
a a a
a a a
a a a
71 10,809 8,810
12 2,646 1,525
182 10,756 29,364
157 20,089 5,916
a
4,723 3,104 2,338
555 1,552 274
15,172 44,237 7,510
4,729 6,209 2,340
a
13,609
968
579
11,916
a
15,570
a
a a a
a
a
30,312
2,520
308,564
30,947
23,006
2,688
63,364
13,558
a
a
a
a
15,738 5,993
2,557 10,862
40,318 10,806
34,803 2,421
a
a
a
a
9,184 26,173 16,063 184
1,315 4,253 2,610 3
43,398 67,051 41,151 1,418
12,648 57,879 35,522 15
43,753 7,766
7,109 1,112
112,089 36,697
96,757 10,695
a
a
a
a
24,624 24,400
3,526 3,965
116,357 62,508
·33,912 53,958
a a a
a 10,812
a
a a a
a a a
113
28
113
210
a a
a a a
a a a
a a a
36,804 542
5,271 78
173,914 2,559
50,687 746
a a
a a
a a
a a
446
64
2,106
28,508 2,216
5,517
a a
15,570
a a
a
52,178
a a
a a
a a
a
a a
2,384
18,632 36
409,420 439,614 -30,194
90,488 43,973 46,515
a
a
a a a
a a a
a a a
a a a
a
16 5,197 1,669
721
196,111
68 26,542 9,338
a a
768 776 380
132,609 776 65,635
8,035 3,104 3,977
a
593
7,324
5,742
a a a
15,570
a
a a a 4,651
441,306
70,498
a
3,855
189,436
15,341
a
a
a
a
3,545 13,156
160,007 53,292
15,120 32,671
a
a
a
a
2,071 5,895 3,618 1
438,812 266,095 163,311 819
12,593 25,145 15,432 975
a
9,855 1,751
444,835 371,053
42,035 10,649
a
a
a
a
5,552 5,496
1,176,528 248,067
33,764 23,442
a a a
a a a
a a a
a a a a a a a
a
8,298 122
1,758,510 25,876
a a
614
a
a a 100
21,291
611
92,982 27,171 53,187 77,855 71,443'0 18,393 189
1,238
16,181
256,139 3,966
a
7
10,623
128,841 35,691 46,643 12,645
6,433,141 6,358,183 74,958
647,793 ,578,283 " 69,509
a a
o· o' a
a
a
a a
a 15,570
a a
a
a
a
a
1,441,786 1,434,417 7,369
607,514 510,889 96,626
a a
a
a a a a a
a a
a a a a
a a
a a
a a a a a a a a a a
a
a a
a
1,238 1,166~~_,
72
a
a
a
a
a
a a
a
a a
--'
54
a a a
a 93,606 87,966 5,§41 ~~___
a
a a
a
a
a a a a a
a
278
a a a 50,466 743 1,833
a a
a
DeptartIT'
'inance
,'18/2008
0 0 0 16 4.161 2.~33
0 1.320 3.104 653 0 0 0 0 0 2,392 0 0 2.789 0 3,474 7.017 0 5.255 5.778 3,546 0 0 9.659 4,443 0 14.089 5.386 0 0 0 44 0 0 0 21.058 310 0 0 255 0 27.736 0 0 4 0 125.222 108.616 . 16.606
0 0 0 4 1,828 465 0 92 1.552 45 0 0 0 0 0 888 0 0 849 0 896 1.177 0 273 1,489 914 1 0 2,490 231 0 732 1,389 0 0 0 19 0 0 0 1.095 16 0 0 13 0 8,601 0 0 13 0 25.072 28.701 -3.629
0 0 0 21 6.926 2,453 0 2.127 3.104 1.053 0 2.685 0 15.570 0 6,227 0 0 4.988 0 4.591 4.390 0 1,857 7.636 4,686 7 0 12,765 1,570 0 4.978 7,118 0 0 0 73 0 0 0 7,441 109 0 0 90 0 15,247 0 0 97 0 117,811 102.911 14.900
0 0 0 31 9.798 3.709 0 1.669 0 826 0 0 0 0 0 ,3,019 0 0 10.264 0 6.982 4.114 0 5.951 11,612 7,127 0 0 19,412 5,032 0 15,955 10,825 0 0 0 103 0 0 0 23.848 351 0 0 289 0 11.663 0 0 0 0 152,580 160,425 -7.846
0 0 0 17 6.501 2,221 0 3.659 0 1,811 0 4,524 0 0 0 23.758 0 0 4.161 0 3.729 4,622 0 10.139 6.201 3.806 1 0 10.366 8.574 0 27.185 5.781 0 0 0 68 0 0 0 40,632 598 0 0 492 0 23.305 0 0 15 0 192.167 184,418 7.749
0 0 0 2 544 183 0 262 1.552 130 0 122 0 0 0 403 0 0 991 0 486 762 0 932 808 496 0 0 1,351 788 0 2.500 753 0 0 0 6 0 0 0 3.736 55 0 0 45 0 7.167 0 0 0 0 24,074 31.735 -7.661
0 0 0 5 2.848 609 0 362 1,552 179 0 1,084 0 15.570 0 2.070 0 0 1,474 0 1.168 1.143 0 1.295 1.942 1.192 0 0 3.247 1.095 0 3,472 1.810 0 0 0 30 0 0 0 5,189 76 0 0 63 0 9,101 0 0 0 0 56,576 58.745 -2.169
--'
0 0 0 1 251 249 0 55 0 27 0 0 0 0 0 256 0 0 372 0 315 867 0 116 525 322 0 0 877 98 0 311 489 0 0 0 3 0 0 0 464 7 0 0 6 0 7.928 0 0 0 0 13,539 10.366 3.173
0 0 0 0 0 0 0 0 776 0 0 0 0 0 0 0 0 0 1 0 1 34 0 0 2 1 0 0 3 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 820 146 674.
0 0 0 55 8.274 4.085 0 7,459 0 3.692 0 6,456 0 0 0 23.619 0 0 7,404 0 12.167 3.800 0 8.665 20,234 12,418 0 0 33.825 7.327 0 23.233 18.863 0 0 0 87 0 0 0 34,726 511 0 0 420 0 30,125 0 0 6 0 267,451 302.591 '. ~35,139
Deptartment of Finance
\DMIN MANAGEME ;ommissioner's;Of!i ~uman Resources' 'inanclal Man Aaterials Management... :.. -argeted Group Disparity. ." ,TATE FACILITIES SERVICES
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(2,136,127) 724,559 244,238
(3,583,033) (1,207,452) (3,828,953)
769,859 397,472
.. ",,jj002~3.4 .. ': Real Esta · . G02-3.5 . . Plant Ma ...G02~4.2··: . STATE · '002-4;3" ';' Central . G02-7.2;. ,OFFICE OF STRATEGICPLA .. " .· ... G02-.7.3. :'. "Performance Measurement ,.. ,.",. '. G46-6.2.. ' OFFICE.
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':.' ..1,2' . Equipment Use Charge Actuai ::•.. G02-2:0': ••... DEPARTMENT OF ADMiNIST ·802-2.2 .... :. ADMINMANAGEMENTSERV .•.. ·.· .. ·:002-2.3.·.: Commissioner's Office ... '.. ....•• 'X:':>G02-2.S·.· HumanResburces::" ,.
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G02-4:2'.STATE AND COMMUNITY SERVICE . ·G02~4.3,.Central Mail' ..•.. : •.' ..' G02-7.2. ·.·OFFICEOFSTRATEGIC ···G02~7.3··performanceMeasliement ..:. 8467 6:2 ..• OFFICE OF ENTERPRISE TECHNOLOG G46~6.4 :rr Spe~d . . .. . . . . .. G46-6.6··. OET - Nc G10~8;2 .. DEPART G10~9.2./TREASU G10-9,3 Treasury G1 0~9A ·:Treasury G107 10.2 FiNANCE - EiU G10~10.3Analysis & Control (E. . .G10-10.4· BUdget Operations and P . G10~16:5 '. BUdget Division- NonAllbcable G10-11.2· FINANCE-ACCOUNTING DIVISIO G 10-11. 3': Central Payroll, ..' '. . .... ..... .... •. G10-11,4 .' :Accounting SerVices' x . " . ; G10-11.5 . Financial Reporting> : :: G10-11.6 '. Financial Reporting ~.SingieAudil.·. '.." ..' G1 0-11.7 Accounting Services - Non Allocable G10~12.2 . ··FINANCE I.T -MANAGEMENTANDADM '·(310-12.4 . MAPS OPerations and System Support ' .. ·.:G10-12.5·SEMA4 Operations and System'support . .. / G10-12.6 .·Budget Service ~ Computer Operiiiions' . G10~12. 7SEMA40perations Spec:ial Billing:"::" • . ..• G10~12.8 MAPS Operations Special Billing . " . G10~12:9: .FINANCE "OTHER~ Non-Allocable "..•.•:•• ". G16-17.2 "ADMIN CAP PROJECT & RELOCATION. G16~17.3 RELOCATION-AGRiCULTURE':' •.G16-17.4· ·.·RELOCATION-HEALTH :: •.....• : .'::. :.. :. .' ... G16-17.5 . ADMIN BLDG ABATEMENT . . . . ·.G16~17.6:· RELOCATION-VETS SERViCEBLDG'· G16-17.7 .... RELOCATION~VvEIGHTS& MEASURES· ..... ,n.. '')
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State of Minnesota Summary of Allocated Costs Actual State Fiscal Year 2007 First Stepdown Schedule No. 2.1
ADMINISTRATION G02-2.2
Total Eligible Direct Costs
G02-2.3
ADMIN MANAGEMENT SERVICES 4,032,991
G02-2.5
G02-2.6 Financial Management Commissioner's Human Office Resources and Reporting 575,258 497,822 785,875
Add: Allocated Costs Equipment Use Charge
29,545
0
Sum of Allocated Costs
4,062,536
575,258
Distribution of Allocated Costs Total Allocated Costs
0
G02-2.7
G02-2.8
Fiscal Agent Non allocable
G02-2.9
G02-2.91 Targeted Admin MgmtMaterials Group Non allocable Management Disparity 1,144,085 1,029,951
29,545 497,822 0
785,875
0
0
1,173,630
1,029,951
0
0
0
0
0
4,062,536
575,258
497,822
785,875
0
0
1,173,630
1,029,951
4,062,536
575,258
497,822
785,875
0
0
1,173,630
1,029,951
Less: Disallowed Costs Net Allocable Costs
-
Exhibit C Summary of 2007 A
Allocations Schedule.xlsx
.
;:2008
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Exhibit C-Nature and extent of Services
SCHEDULE 3.0
DEPARTMENT OF ADMINISTRATION-STATE FACILITY SERVICES The State Facilities Services manages the land and buildihgs under the custodial control of the Department of Administration; provides leasing and land acquisition/disposition; supplies professional project management for planning, designing, and building construction; maintains and repairs facilities under the custodial care ofthe Department ofAdministration; provides energy and recycling services; and serves a leadership role to other state agencies and public entities. Allowable costs have been divided into functional units and allocated as follows: •
General support costs allocated to this cost center have been apportioned among its activities based on FY 2007 net cost of these activities. o Leasing - the Real Estate unit of Real Estate and Construction Services provides services to state agencies that result in obtaining quality, efficient, and costeffective property that meets the state's needs and selling state surplus real property in a manner that maximizes the return to the state. Costs are allowable for plan purposes anq have been allocated based on the number of leases processed in FY 2007. o Resource Recovery - administers the recycling programs, including the State Recycling Center. They prepare recyclable materials for market and provide waste reduction, recycling assistance and education. The recycled items are delivered to a recycling center where the State recovers some ofits expenditures. o Energy - assists state agencies in matters of energy and performs consultation on design, management, and financing of agency energy needs.
The department has the following changes in budgeting for FY 2009: •
Real Property Enterprise System - funding was a onetime appropriation in FY 2008.
•
Energy Conservation Recommissioning - funding was not approved.
The legislature appropriates money in lieu of paying rent for space occupied by the legislature and certain veterans' organizations. Other costs, such as architectural design services, which are included in this unit, are considered general government and have not been allocated.
Ref.:
OMB A-87, Attachment B, parts 25, 32, 37 OMB Circular A-I02 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Actual State Fiscal Year 2007 First Stepdown Schedule No. 3.1 ADMINISTRATION G02-3.2 STATE FACILITIES SERVICES 1,227,362
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Admin Mgmt-Commissioner's Office Admin Mgmt-Human Resources Admin Mgmt-Financial Mgmt and Reporting Materials Management Targeted Group Disparity
Sum of Allocated Costs
14,777 13,459 11,252 6,221 724 219
1,274,014
Distribution of Allocated Costs Total Allocated Costs
G02-3.4 G02-3.5 Real Estate Plant Resource· Management· Management Recovery Leasing - Energy 404,187 545,908 277,267 G02-3.3
General Support
14,777 13,459 11,252 6,221 724 219
31,875 (31,875)
560,685 14,178
--
404,187 10,4_~7
277,267 7,201
1,274,014
0
574,863
414,684
284,468
1,274,014
0
574,863
414,684
284,468
Less: Disallowed Costs Net Allocable Costs
,\'
Exhibit C Summary of 2007
Allocations Schedule.xlsx
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'1008
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Exhibit C-Nature and extent of Services
SCHEDULE 4.0
DEPARTMENT OF ADMINISTRATION-STATE AND COMMUNITY SERVICES State and Community Services offers a variety ofservices arid information to state and local units of government as well as the citizens ofthe state. Activities include mail and document management, information policy analysis, genetic study, risk management, fleet services, and geographic and demographic analysis. The general fund general support costs allocated to this cost center have been apportioned to its general fund activity based on FY 2007 net cost. The costs ofother general fund activities have been disallowed as general government.
Ref.:
OMB A-87, Attachment B, parts 7, 26, and 32
-,
Exhibit C Summary of 2007
Allocations Schedule.xlsx
~
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State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Exhibit C-Nature and extent of Services
SCHEDULE 6.0
OFFICE OF ENTERPRISE TECHNOLOGY The Office of Enterprise Technology provides oversight, le'adership and direction for information and telecommunications technology policy and the management, delivery and security of information and telecommunications technology systems and services in Minnesota. •
Costs of general support are based on-each activity's FTE count within the agency.
•
Expenditures for all IT costs are statistics used to allocate the remaining allocable costs.
Ref.:
OMB A-87, Attachment B, part 6 OMB Circular A-102 2. Post Award Policies
State of Minnesota Summary of Allocated Costs Actual State Fiscal Year 2007 First Stepdown
Office of Enterprise Technology
Schedule No. 6.1
6.2
Total Eligible Direct Costs
Office General ·of Technology Support 3,477,210
Add: Allocated Costs Equipment Use Charge Admin Mgmt-Human Resources Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail Performance Measurement Daily Digest
Sum of Allocated Costs
69,704 16,879 840 199 323 8,463 160
6
6
15,488
6.7
15,488
o
o
3,589,273
112,063
3,477,210
o
-112,063
112,063
o
o
3,589,273
o
3,589,273
3,589,273
o
o
o
Less: Disallowed Costs Net Allocable Costs
6.6
NonDrive to IT Allocable Excellence Spend 3,477,210
69,704 16,879 840 199 323 8,463 160
Distribution of Allocated Costs Total Allocated Costs
6.4
o
3,589,273
o
o
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Exhibit C Summary of 2007 A
-.
/6.",\
Allocations Schedule.xlsx
3
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State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Exhibit C-Nature and extent of Services
SCHEDULE 7.0
DEPARTMENT OF ADMINISTRATION-OFFICE OF STRATEGIC PLANNING AND PERFORMANCE MANAGEMENT The Office of Strategic Planning and Performance Management has two primary purposes: 1) to identify and provide information to government officials on emerging trends, policies and innovations in local, state and federal government; and 2) work with state cabinet departments in the creation and dissemination ofperformance measures for citizens. Citizen feedback is regularly sent to departments from a feedback link on the web-based publication. Costs of general fund support have been allocated based on FTE's for the Daily Digest costs and an indication ofbeing a Cabinet Level Agency as described by Minnesota statute 15.06 for Performance Measurement. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost ofthese activities. The costs ofother general fund activities have been disallowed as general government.
Ref.:
OMB A-87, Attachment B, part 6 OMB Circular A-102 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Actual State Fiscal Year 2007 First Stepdown
ADMINISTRATION
Schedule No. 7.1
7.2 Strategic Planning and General Performance Management Support 364,175
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Admin Mgmt-Commissioner's Office Admin Mgmt-Human Resources Admin Mgmt-Financial Mgmt and Reporting Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail
Sum of Allocated Costs
0
0
3,365 2,813 1,158 100 52 35
3,365 2,813 1,158 100 52 35
Perfomance Measurement 364,175
Daily Digest
0
0 18 2
371,718
7,543
364,175
-7,543
7,543
0
371,718
371,718
Less: Disallowed Costs
7.4
18 2
Distribution of Allocated Costs Total Allocated Costs
7.3
NonAllocable
0
0
0
0 0
0
0
0
Net Allocable Costs
371,718
Exhibit C Summary of 2007
0
Allocations Schedule.xlsx
371,718
0
0
.
3!~'~(2008
.'z::":c:,
)
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Exhibit C-Nature and extent of Services
SCHEDULE 8.0
DEPARTMENT OF FINANCE-FISCAL MANAGEMENT AND ADMINISTRATION This function includes the costs of the Office of the Commissioner of Finance (which includes personnel, accounting services and treasury.) Costs ofthe commissioner's office have been allocated to the divisions within the department based on net operating costs for FY 2007. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities. Services related to economic analysis, and accounting for state debt and investment records are considered general government expense and are, therefore, unallowable. The Office of the State Treasurer's division is responsible for cash management; bank account administration and reconciliation; check (warrant) signing and processing; and other related activities. Costs of these services have been sep~ated and are allowable for plan purposes. They have been allocated based on the total number ofaccounting transactions issued for each department. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB A-87, Attachment B, part 6 OMB Circular A-I02 2. Post Award Policies
State of tvlinnesota Summary of Allocated Costs Actual State Fiscal Year 2007 First Stepdown Schedule NO.8.1
Finance
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail Performance Measurement IT Spend Voice over Internet Protocol . Drive to Excellence Sum of Allocated Costs
8.2
Department of Finance 1,626,935
General Support 1,626,935
0 2,658 955 1,514 0 749 3,736 15,488 81,046 0 0 1,733,081
0 2,658 955 1,514 0 749 3,736 15,488 81,046 0 0 1,733,081
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
9.2
1,733,081
Treasury Division
10.2
11.2
FinanceFinanceBudget Division Accounting Division
12.2 FinanceInformation Technology
12.9 FinanceOther
0
0
0
0
-1,733,081
184,726
202,626
408,356
899,598
37,776
0
184,726
202,626
408,356
899,598
37,776 37,776
37,776 1,695,305
0
184,726
202,626
Exhibit C Summary of 2007 A/o, Allocations Schedule.xlsx
408,356
899,598
0
:"""'(2008 \
J '-.;l
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Exhibit C-Nature and extent of Services
SCHEDULE 9.0
DEPARTMENT OF FINANCE-TREASURY DIVISION This division is responsible for cash management; bank account administration and reconciliation; check (warrant) signing and processing; and other related activities. Costs of these services have been separated and are allowable for plan purposes. They have been allocated based on the total number of accounting transactions issued for each department. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB Circular A-102 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Actual State Fiscal Year 2007 First Stepdown Schedule 9.1
Total Eligible Direct Costs
Finance
9.2
Finance Treasury Division 926,551
General Support
Add: Allocated Costs Equipment Use Charge Finance Department
8,321 184,726
Sum of Allocated Costs
1.119,598
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
Exhibit C Summary of 2007
1,119,598
9.3 NonTreasury Allocable 1,443,317 0
8,321 184,726 193.047 ·1,443,317 -193,047
140,756
52,291
o
1,584,073
52,291 52,291
52,291 1,067,307
o
o
1,584,073
Allocations Schedule.xlsx
o
3r7"~'W08
I
-"''1.-·
F\" 2007 ~
1.598.600.00
._""
~
1.782,1
t5"
C'\\ IAO-I~O
2AO
736,624 12,6)4
2BO 2MO
0 •17
2CO
8,189 25,701 1,419 9,123 5,147 1,109 17,387 I,J88 8.914 44,869
200l2S0 2EO 2FO 200
2HO
~:~I~;ec DeYelopment (Fea) -.61pllXI ~ ~~~
PurchascdServicCi Indirec:lColls Depreciation Tolal Opualing Expenses
/ / ,l.....
FY 1001
2MO 2ro
:-.1'1,.1,,\1
801,352 49,531 8,778
1,006,520 85,298 4,989
50.
2••
5.466 22,806 1,572 6,236 2,25]
4,820 9,254 1,080 7,239 llrts
51nsorts
41nse/l$
Glnsorts
"''''' M.""
Inserting
IfISIlrtlng
SeWp~
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1511000
Add'i
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1511000
1511000
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Add'{
1511000
Add1
l5tlooo
Add'l
Mal77
'Vl95
'05
1.651 1,401
',999
:.500 ,,500 SOC>
l,5:liJ 4.466
500
40.276 7.100;
371,649
4,105
24,899
65'
1,276
533
1,229
371,649
4,105
24.899
65'
1,276
533
1,229
.
392
57
525
49
184
'"
'"
'"
EXCLUOED FROM RATES Equipment Subtotal
5,70(1
130
52'
INCLUSION TO RATES
200
200
"2
5,709
1,471
"2
S,709
1,471
7'"
,...,
1,843
3,513
13,951
1,843
3,513
13,951
909
Deproclatlon
MaslllrLuS 0 $B~R.- ,&(I)i'JA ~ ...-c,s I!:>-r ',JCih ~7 ;;2.06 00 0 , , [ $ ~ a.. ;']. ~
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2006 Deloltte L.
_pment LLC. All rights reserved.
PAGE 3
Plan Provided Trend Rates
. . . ._ __.. _10.. ...,,""'.... Category Hospital Inpatient ~----Hospital Outpatient_II , Professional Services 1~~ Cost+ 10%
$5SO.00 N1A $SO.OO $110.00 Cost + 15% $200.00 $SO.OO $200.00 $200.00 $125.00
'~l#~~!!1l§~'0mf8 Cost + 10%
$2,000.00 Cost
$50.00 $110.00 Cost + 15%
$200.00 $50.00 $200.00 $200.00 $125.00
VPNIN5T
One Time
$300.00
$300.00
3018 NRCA
OneTime
Onetime
$3,000.00 $100.00
$3,000.00 $100.00
WAN Non-Reeurring Charge Level B
NRCB
OneTi"¥!
$200.00
$200.00
WAN Non-ReculTing Charge Level C
NRCC
OneTime
$300.00
$300.00
WAN Non--Recurring Charge Level 0
NRCD
OneTime
$400.00
$400.00
NRCE
OneTime
$500.00
$500.00
WAN Non-Recurring Charge Level F
NRCF
OneTime
$600.00
$600.00
WAN Non~ecUrring Charge Level G
NRCG
OneTIme
$700.00
$700.00
WAN Non~eeuning Charge Level H
NRCH
OneTime
$800.00
$800.00
WAN Non-Reeurrlng Charge Levell WAN Non.Reeurring Charge Level J
NRCI NRCJ
OneTime OneTime
$900.00 $1,000.00
$900.00 $1,000.00
VolP WAN set.up (Basic) VolP WAN seto.tJp (Gateway) H.323lnstalJ Level A H.323lnstall Level B Video Network Hardware Integration
150014 150015 150002 150003 150004
OneTime OneTime OneTime
$lSO.00 $500.00 $500.00 $250.00 $1,SOO.00
$150.00 $500.00 $500.00 $2SO.00 $1,5QO.00
Fiber Constnlction Reimbursement
2041
OneTime
N1A
Cost +15 %
OneTime
$2,000.00
$2,000.00
WAN Non-Recurring Charge Level E
Other Ser/ices
!lil!i»t~.le
Peering Point Ne~rk Integration WAN Non-Recurring Charge Level A
VPN Concentrator SelVlce In5t:J.llation
WAN Professional Services
'1!MI!HJljU:ililfe''ld! 1066C 150001 TRMCHG 2016 HRLA1·l DXlNB·l D5UNST 1057 1062 1069 VPNFOB
OneT1~
OneTime
streaming Service Installation .. Advanced MblT Link·PVC Configuratfonllnstall
551148 150007
OneTime
$3SO.00
$350.00
Mise. Circuit Installation Fiber..tJased Installation GigE Access Device/Chassis Installation
3048 2040 150013
Cost + % Cost + % OneTime
Cost+15"/. Cost +11 % $950.00
Cost +15 % Cost +11 %
$200.00
$200.00
$200.00 $200.00 $55.00 $65.00 $75.00 $85.00 N1A N1A N1A N1A Cost + 10·2SO/a $149.00 $125.00 Cost+ 10-2&'1.
$200.00 $ZOO.OO $65.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00 Cost + 10-25% $149.00 $125.00 Cost + 10·25% $100.00
$950.00
Shortllntennediate Reach GBIC Installation Extended Reach GBIC Installation Hub Switch GBIC Port Installation IT Specialist IT Professional IT Advanced Professional IT Senior Professional IT Specialist On..can IT Professional On-Call Advanced IT Professional On-Call Senior Professional On-Call Miscellaneous Charges .. One time Add' Collaboration Partners Add' Cnty Collaboration Charges Miscellaneous Charges .. Re-occuring
150008
OneTIme
150009 150010 3050 3051 3052 3053 30SOA 3051A 305ZA 3053A 0000 0008 9001 9999
OneTime OneTime Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour OneTime SubscrfptlonIMonth Subscription/Month
WAN Mo.-Recurring Charge Level A
MRCA
Service/Month
$100.00
WAN Mo...Recurring Charge Level B
MRCB
ServiceIMonth
$150.00
$150.00
WAN Mo.-Recuning Charge Level C
MRCC
ServiceIMonth
$200.00
$200.00
WAN Mo.-Recurring Charge Lev~1 0
MRCD
Service/Month
$250.00
$250.00 $300.00 $350.00 $400.00
Cost + %
WAN Mo.-Recurring Charge Level E WAN Mo.·Recurring Charge Lovel F WAN Mo.~Recurring Charge Level G
MRCE MRCF MRCG
SorviceiMonth ServiceIMonth Service/Month
$300.00 $350.00 $400.00
WAN Mo.·Recurring Charge Level H
MRCH
ServlceIMonth
$450.00
$450.00
WAN Mo.·Recurring Charge Levell WAN Mo.-Recurring Charge Level J WAN Mo.-Recurring Charge Level K
MRCI MRCJ MRCK
ServlceIMonth ServiceIMonth ServiceIMonth
$500.00 $550.00 $600.00
$500.00 $550.00 $600.00
WAN Mo.-Recurring Charge Level L WAN Mo.~Recurring Charge Level M
MRC~
MRCM
Service/Month Service/Month
$650.00 $700.00
$650.00 $700.00 $750.00
MRCN
Service/Month
$750.00
Charge Level 0
MRCO
Service/Month
$800.00
$800.00
WAN Mo.-Recurring Charge Level P WAN Mo.~Recurring Charge Level Q
MRCP MRCQ
Service/Month Servic¢Month
$850.00 $900.00
$850.00 $900.00
WAN Mo.-Recurring Charge Level R
MRCR
Service/Month
$950.00
$950.00
Service/Month
$1 ,000.00
$1,000.00
WAN Mo.-Recurring Charge Level N WAN
Mo.~Recurring
WAN Mo.•Recurring Charge Level S
MRCS
8
WAN Mo.·Recurring Charge Level T
MRCT
5ervic:elMonth
$1,500.00
$1,500.00
$0.0490 $0.070 $0.200 Cost +15 %
$0.0490 $0.070 $0.200
CONTRACTED CLASSIC VOICE COMMUNICATIONS
Long Distance Calls:
WATS - Dedlcabod WATS - Switched WATS-Offnet Non Contract Casted Calls
International Calls Canada
Unidentified Toll Handling Fee Long Oista:nce Network JDirectory
ONNET SWITCHED OFFNET MISCELANEOUSI QWESTMISCI CARIBBEAN/COLLECT INTLDD CANADA TOLLFEE DALD
Minutes Minutes Minutes Cost+%
Vendor Cost +15 %
Cost + % Minutes Per Occurrence Call
Cost + 33%
$0.390 $15.00 $0.610
Vendor Cost + 33% $0.390 $15.00 $0.610
Call Minutes Minutes Minutes
$0.720 $0.054 $0.130 $0.130 $2.85 $0.087 $0.300 Cost+15% $10.00 $0.99
$0.720 $0.054 $0.130 $0.130 $2.85 $0.087 $0.300 Vendor Cost +15 % $10.00 $0.99
Cost + 27.7%
Vendor Cost + 39%
$42.00
544.88 Vendor Cost + 15%
Assistance
TolI...f'ree Service
Language Line Calling Cards
411 Dedicated SWitched Enhanced Language Line Mel
Mel Surcharge Audio Conferencing Non Web Ordering Charge
Centrex
Qwest Centrex Access Cost (Olmsted Only) Qwest FuU-Service Station Qwest Business/Centron
ISDN Service
Voice Other Services
DA411 TOLLFREEDD TOLLFREESW TOLLFREEES IDCODELANG STATECC STATECCP Cont Mel I Cont Leader NOW CCC CTNF
CTNXS
Mf!1utes' Minutes· Call Cost + %
Per Occurrence UneiMonth Cost + % UneiMonth
Cost + 15%
Centrexes in Independent (Non-Qwest) Areas Qwest Centron CLASS feabJre Package
NOTE A
ISDN1B+S ISDN2B+S ISDN2B+D Centrex PBX DID Station...Qwest Analog Trunks and Lines DID Stations Payphones Voice Circuits, T..1, PRJ Fees and Installation Charges TelecoJvendor installation and one tima
ACB3A ACB4A ACB2X CNY NOTEB DID Note C Note D NoteE NoteF
LineIMonth LineIMonth LineIMonth Line/Month
CMS NoteG
Per OCCUlTence
Cost + %
Cost + 15%
LeaseIMonthly
Hot Site Configuration IT Specialist IT Professional Business Continuity Development Senior Professional IT Specialist On-Call IT Professional On-Call Advanced IT Professional OnoCall Senior Professional OnoCall Ancillary Wann Site Services Miscellaneous
8116 8118 8129 8554 8375 8376 8374 8377 8379 8380 8381 8382 8368 8378
$75.00 $185.00 $250.00 Cost 1- 12% N/A N/A $90.00 N/A N/A N/A NIA N/A N/A N/A
Cost + 12% Vendor Cost + 10% - 30%
Mail List Service Internet Pop Mail Box Service Messaging
8561 8422 8860
List/Annual Mail Box/Month Per Address/Month
$230.00 $10.00 NIA
$230.00 $10.00 $2.15
0·24 users 25-99 users 100-149 users 150-199 users 200-249 users 250-299 users 300.349 users 350.399 users 400499 users 500-599 users 61]0-699 users 700-ormore IT Specialist IT Professional Security Consultant Senior Professional IT Specialist On-Call IT Professional OnooCall Advanced IT Professional OnooCall Senior Professional OnooCall Miscellaneous
8811 8812 8813 8814 8815 8816 8817 8818 8819 8820 8821 8822 8825 8826 8827 8828 8830 8831 8832 8833 8829
Users/Month Users/Month UsersIMonth UsersIMonth UsersIMonth UserslMonth Users/Month Users/Month UsersIMonth Users/Month UserslMonth UserslMonth Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour One-time charge
$35.00 $75.00 $100.00 $130.00 $160.00 $190.00 $220.00 $250.00 $320.00 $370.00 $440.00 N/A N/A N/A NIA NIA NlA N/A N/A N/A N/A
$35.00 $75.00 $100.00 $130.00 $160.00 $190.00 $220.00 $250.00 $320.00 $370.00 $440.00 $525.00 $65.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00 Vendor Cost 1- 10% - 30%
NNK
Cosl+% Station/Month
Cost + % station/Month
Cost + 0/. Cost + %
$4.30
$4.30
$33.13 $38.75 $63.75 $0.24
$37.03
Cost +15%
$0.23 Cost +15%
Cost + %
VARIOUS Cost +15%
Cost + %
Cost +15%
543.40 $71.37 $0.24 Vendor Cost +15% $0.23 Vendor Cost +150/. Vendor Cost +15%
Vendor Cost +15% Vendor Cost +15010
charge
eMS Change (By OET)
Miscellaneous
CONTINUITY SERVICES
Miscellaneous Voice Services & Charges
Warm Site Conflguration..small Warm Site Configuration·Medium Warm Site Configuration·Large
Miscellaneous Services
ENTERPRISE MESSAGING Enterprise Messaging
Messaging/Directory Services Mail Relay Sparn Filboring
Miscellaneous Services
LeaselMonthly Lease/Monthly Cost1-%, Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Cost1-1tfo One-time charge
$2.50
$2.50 Vendor Cost + 15%
$75.00 $185.00 $285.00 Cost + 12%
$65.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00
Cost +12% $7}500.00 $5,000.00
9
IT Speci~list IT Professional Advanced IT Professional Senior Professional IT $peclallst On-Call IT Professional OnaCall Advanced IT Professional OnaCall Senior Professional On-eall Miscellaneous
8497 8722 8721 8731 8724 8725 8530 8531 8532 8533 8535 8536 8537 8538 8534
eCampus Setup
WAS Contractor Fee WAS Monthly Seat Fee WAS Annual Maintenance WAS Appncation Seat Fee OBUX Support Charges OBUX other Charges
Miscellaneous Services
One Tone SeatlMonth Month/Application Seat/One Time Subscr!ptlon
Cost +12% $0.140 $1,250.00 $1.05 Cost +12% $0.00
Vendor Cost +12% $0.265
$1,250.00 $1.05
Cost
One-time charge
N1A N1A N1A
$174.95 $65.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00 Vendor Cost + 10'la e 30%
8441
One T~ Charge
$250.00
$250.00
eCampus Roster Setup
8445
$0.010
82:10 8446
Per Userto LDAP One Time Charge User Per Month Monthly per Rostered User
$0.010
eCampus User Subscription eCampus Rostered User
$2.50 $0.0050
$10.12 $0.0050
eCampus Backup and Storage Simpro Subscriptions
8331 8232
Simpro Support WorkSpaCe Setup
Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour
N1A NIA N1A N1A NIA NIA
COLLABORATIONSER~CES
MN eCampus Course Hosting Services
WorkSpace MN Collaborative Workspace
Miscellaneous Services
DATABASE ADMINISTRAnON SERVICES Database Support:
ENTERPRISE W1NTEL SERVER AND DESKTOP SER~CES
Miscellaneous Services
$1.15 $90.00
'$2.56 $90.00
82:13 8560
Mb StoredJMonth Monthly Charge per version installed VendorIHourty One Time Charge
$210.00 $175.00
$210.00 $175.00
V'tIorkSpace Site Charge WorkSpace Storage
8557 8599
Site Per Month Storage Per 100Mb Per/Month
$40.00 $13.50
$237.52 $22.78
WorkSpace User Subscription IT Specialist IT Professional Advanced IT Professional Senior Professional IT Specialist On-Call IT Professional On..caU Advanced IT Professional OnaCall Senior Professional On-Call Miscellaneous
8558 8520 8521 8522 8523 8525 8526 8527 8528 8524
User Per Month Per Hour
$2.50
NIA N1A NIA
$70.75 $65.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00 Vendor Cast + 10%.30%
DBA Specialist DBA Professional DBA Advanced Professional DBA senior Professional DBA Specialist On..call DBA Professional On-Call DBA Advanced Professional 'On..can DBA Senior Professional On-eall Miscellaneous Desktop Support
8545 8546 8547 8564 8565 8566 8548 8543 8453
On&time charge Per workstation/Month
N1A N1A N1A N1A N1A N1A N1A N1A N1A N1A
$55.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00 Vendor Cost + 10%· 30% $105.00
BasicEman Fife Print Service Web Blocking Server Storage AntieVirus Wintel Server Support IT Specialist IT Professional IT Advanced Professional WSIDS On-Call Suppert IT Senior Profess(onal IT Specialist OneCall IT Professional OnaCall senior Professional On..call Miscellaneous
8454 8457 8458 8459 8460 8461 8573 8574 8575 8717 8570 8719 8720 8726 8718
Per workstationIMonth Per workstation/Month Per workstation/Month GBIMonth Per workstation/Month Each Unit/Month
NIA N1A N1A NIA NIA N1A
$7.50 $8.00 $2.00 $3.50 $3.00 $1,350.00 $65.00 $78.00 $87.00 $54.00 $97.00 $41.00 $49.00 $51.00 Vendor Cost + 10%·30%
8544
Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour One-time charge
Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour
N1A NIA N1A N1A N1A NIA
Per Hour Per Hour Per Hour Per Hour Per Hour
$55.00 $65.00 $75.00
PerHaur
N1A N1A N1A N1A
Per Hour Per Hour One-time charge
N1A $85.00
Network Application Services:
IP-Based Voice Services Contact Center Minnesota Gold Level Monthly
Silver Level Monthly
Bronze Level Monthly
Miscellaneous
CCM Agent ..Gold CCM Supervlsor..Gold CCM Outbound Dialing-Gold CCM Call Recordlng-Gold CCM Email Handllng-Gold CeM Web Collaboratfon..Qold CCM Agent..sltver CCM Supervisor-Silver CCM Outbound Dlallng..silver CeM Call Recording..silver eCM Email Handling-5i1ver CCM Web Collaboration-Silver CCM Agent-Bronze CCM SupervisoreBronze CeM Outbound DialingeBronze CCM Call Recording-Bronze CeM Ema" Handling·Bronze ceM Web Collaboration-Bronze CCM IVR-Bronze CCM IVR WISR • Bronze (Note 1) CCM IVR Service
CCMG01 CCMG02 CCMG03 CCMG04 CCMG05 CCMG06 CCMS01 CCMS02 CCMS03 CCMS04 CCMS05 CCMS06 CCMB01 CCMB02 CCMB03 CCMB04 CCMB05 CCMB06 CCMB07 CCMB08 CCMIVR
10
Month/Seat Month/Seat Month/Seat
MonthlSeat MonthlSeat
Month/Seat Month/Seat
MonthlSeat MonUtiSeat
Month/Seat Month/Seat MonthlSeat Month/Seat MonthlSeat Month/Seat Month/Seat Month/Seat Month/Seat MonthlPort
MonthlPort MonthlPort
$68.00 $128.00 $15.00 $15.00 $30.00 $30.00 $60.00 $115.00 $15.00 $15.00 $25.00 $25.00 $54.00 $104.00 $15.00 $15.00 $20.00 $20.00 $34.00 ICB
NIA
$68.00 $128.00 $15.00 $15.00 $30.00 $30.00 $50.00 $115.00 $15.00 $15.00 $25.00 $25.00 $54.00 $104.00 $15.00 $15.00 $20.00 $20.00 $34.00 ICB $38.00
CCM IVR Service w/SR CCM Agent Hot Seating (Note 1)
IPT·Hosted Subscription Services
Phone Rental IPi-Hosted Adv Subscription
IPT-Hosted Basic Subscription IPT..i{osted Voice Mail Extension Mobility Profile Additional Line Appearances
CCMlIPT Network
Web Attendant CCM IPTH Intercept Hosted PRJ Service Ho_PRlOIO Tl Gateway Service VG-248 Voice Access Port
PBX· Call Manager Integration Network provider Directory Assistance
N/A $27.00
$65.00 $27.00
N/A
Vendor Cost"" 36%
$10.00
$10.00 $5.00 $1.00 $5.00 $3.50 $128.00 $1.50 Vendor Cost + $135.00 $0.20 Vendor Cost +. $135.00 $7.00 $104.00
Cost + %
$5.00 $1.00 $5.00 $1.50 $128.00 $1.50 Cost + $135.00 $0.20 Cost + $135.00 $7.00 $104.00 NlA
NONCONnPT
Cost + %
$0.080
$0.080
OIRECTRPT MISCRPT INTUlPT CANAOAnPT OAnPT TOLLFREEIIPT CCMSET
Minute Cost+ % Cost+ % Minute
$0.040 COST + 15% $D.100 $0.040 $0.450 $0.07 $60.00
CCMIVR-5R CCMHOT PHNRENTl IPTA IPTB IPTHVM EXTMOBP ALAPP WEBATT INTERC PRloCCM PRI-Il!O PRI·T1 VGAP PBXCM INFORPT
MonthlPort " Manth/Seat
Cost + % Per StationIMonth
Per stationIMonth Per MailboxIMonth Per ProfilelMonth PwApperancelMonth MonthlNumber Month/Number
Cost + % Month Cost + %
MontlllAnalog Port MontlllTrunk
I
CCMnPTH Network Provider Non..contract Costed
Direct Dial, USA CCMlIPTH
CCMnPTH Direct Dial. USA CCMIIPTH Non..contrapt Casted CCMIIPTH International CCMIIPTH
One-Time & Hourly Fees for CCM and IPT-Hosted
Miscellaneous Services
OET VOICE MAIL SERVICES Monthly Rates
Canada CCMJlPTH Directory Assistance CCMJlPTH Tou.-Free Service CCM Agent Setup IPT-Hasted Adv Subscription IPT..aiosted Basic Subscription CCM Service Change Fee 1 CeM Service Change Fee 2 Telephone Number Processing Fee Extension Mobility Profile OET Order Change (nonaCOSWeb) IT Specialist IT Professional OET Mise. Services Fees OEl Prof Service Fees IT Specialist On-eall IT Professional OnaCall Advanced IT Professional On-Call Senior Professional On-Call Vendor Prof Service Fees Custom Software Maintenance Fee
IPTAS IPTBS 7570SCl 7570SC2 7570P EXTMOBPS VOIPOROER 75701T-5 75701T-P OETMISC 75700 7570E 7570F 7570G 7570H VENOORMISC 7570SM
Miscellaneous
7570V
standardllnfo Only Mailbox extension Mailbox Call Proc:essing - ECP Fax Add-on to ECP Mailbox Setup ECPSetup ·OET ECP Voice Recording OEl ECP Mailbox Reeonfiguration
NoteH Notal NoteJ NoteK NoteH
ECP OCCECPVR OCCECPMR
Call Minute OneTIme Per Subscription Per SubsCription Per Change Per Change. Per Number OneTime Per Change Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Maintenance ContractlPer Year One-time charge Subscription/Month SubscriptionIMonth
Port Port OneTlme One Tame One TunelMailbox One TbneJMailbox
NORTHSTAR
Web Design Services:
ENTERPRISE E-MAIL Miscellaneous Services
IT Specialist IT Professional Advanced IT professional Senior Professional IT Specialist On-Call IT Professional On-Call Advanced IT Professional On-Call Senior Professional On.caU Miscellaneous Enterprise Email IT Specialist IT Professional Advanced IT Professional Senior Professional IT Specialist On-Call IT Professional On-Call Advanced IT Professional On-Call Senior Professional OnaCall Miscellaneous
8130 8131 8132 8133 8135 8136 8137 8138 8134 8412 8780 8781 8782 8783 8785 8786" 8788 8789 8784
Per Hour Per Hour Per Hour Per Hour Per Hour Par Hour Per Hour Per Hour OnHime charge Per UseriMonth Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour Per Hour One-time c::harge
Vendor Cost + 15%
$0.050 Vendar Cast +·15%
$0.100 $0.060 $0.500 $0.07 $73.00 $73.00 $50.00 $2.00 $2.00 $200.00 $10.00 $25.00 $65.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00 $200.00
$60.00 $36.00 $2.00 NlA NlA NlA NlA NlA NlA NlA ICB NlA N/A N/A NlA $200.00 $5,000.00
Vendor Cost +1.$1'10
NIA
Vendor Cost + 10%. 30%
$9.95 $5.65 $87.50 $17.50 $2.50 $187.50 $12.50 $12.50
$10.00 $6.00 $100.00 $25.00 $5.00 $200.00 $25.00 $25.00
NlA NIA NIA NIA NIA NlA N/A NlA N/A NlA N/A N/A NlA NlA NIA NIA NlA NlA NlA
$65.00 $78.00 $87.00 $97.00 $41.00 $49.00 $54.00 $61.00 Vendor Cost + 10% ~ 30% $9.00 $65.00 $78.00 $87.00 $97.00 $4t.00 $49.00 $54.00 $61.00 Vendor Cost + 10%. 30%
NOTES: 1.} ICB. Individual Case Basis. Cost to customer is based on customer specifications and require~ents, and varies by implemenlation. Components of cost include Office of Enterprise Technology Internal Service Fund hourly cost recovery for prafessionalservices ($65 • $97 per hour), and can also indude other costs unique to the project
NOTES A-M SEE ATTACHMENT
11
Office of •.
.Enter ,riSe . Tee f,lology
State of Minnesota· Inno tion. Chane. 11 nsformation~ FY07
Office of Enterprise Technology Internal Service Fund
Rate Attachment for Shared IT Services Delivery
12
This information will be made available in alternate format; for example, large print, braille, or cassette tape, upon request. Call Wanda Egan at 651.201.1192 or MN Relay Service: 1.800.627.3529.
13
CONTRACTED CLASSICVOICECOMMUNICATIONS:
I
lNc;!eA
CentrexBS In Independent (Non-Qwest) Areas Description
Centron service dIffers per city location. A variety of codes ara used to designation locatlon. The rate Is vendor cost plus 15%.
All known codes are Usted below, new codes wlU be added through out the year at vendor cost plus 15%. Venda(s cost changes will be updated during the year. Description
Product Code C2D CT136 CTNAR CTNBAB CTNBD CTNBV CTNCAN CTNCC CTNDCTR CTNDLO CTNFN CTNFT CTNGLN CTNH CTNIF CTNKBTG CTNLIND CTNMG CTNMLCA CTNMONT
CTNMOUNT CTNNL CTNNU CTNNUD CTNPR
Centrex Une • Hutchinson Centrex LIne WlTler 1 Features Centrex Argyle Babbitt Cntrx Centrex Blackduck Centrex Burnsville Centrex Cannon Centrex ChIsago City Centrex Dodge Center Centrex Delano Centrex Farmington Centrex Fairmount Centrex Glencoe Centrex Hastings Centrex Inti Falls Centrex Kabetog Undstl'omCntrx Centrex Maple Grove . Centron Milaca Centrex Monticello Centrex Montevideo Centrex New London Analog New Ulm Digital New Ulm Centrex Park Rapids
Product Code
Description
CTNR • CTNRM CTNRMTB CTNRMTD CTNRMTE
Centrex Rogers Centron Rosemount Centron Rosemount Basic Centran Rosemount Deluxe Centron Rosemount Enhanced Centrex Roseeu Centrex Scandia Centrex Taylor Falls Centrex Tower Centron Worthington Centrex Williams CentruxWalkar Centron Zoo/Apple Valley
CTNROS CTNSCDA CTNTF
CTNlWR CTNWG
CTNWI CTNWK CTNZ CTXAKN
cTXALEX CTXCC CTXE
CTXLP CTXNH
CTXOSS CTXSTJ
CTXTH MNADMIN MNSTATE
Centrex Aitken
Centrex Alexandria Centrex Chisago City CentronEly Centrex Long Prairie Centrex Line N. Henn CTX Centrex Osseo Centrex St James Centrex Two Harbors Centron· Mankato Admin .Line Centron Mankato
INote'B Analog Trunks and Unes Description Analog [[nes use a variety of codes because types identified by usage type and/or location. The rate is vendor cost pius 15%.
All known codes are1isted below, neW codes will be added through out the year at vendor cost plUS 15%. Vendo(s cost changes will be updated during the year.
Product Code 1FB1FBK1F8M 1FBO 1FBOI 1FR 1FR-
1FROI 1MB 1M8-
1MBM 1M80 7FB 7F881 B1-
Description
ProdUct Code
Description
Business Line Business Une Key Business Une Metro Business Line Outstate Qwest Business Une Outstate Independent Residential Une Metro & Owest Outstate Residential Line Residential UneOutstate Independent Measured Business Una Measured Une Measured Business Une Metro Measured Business Outstate Business Ln Incomeing Only Business Ln Incoming Only Measured Une Measured Una
LMBLMBM
Meesured line no allowance Meas. Business Line Meas. Business Une PBX TtunkMetro PBX Trunk Metro PBX Trunk Outstate PBX Trunk Outstate Voice Mail Trunk PBX Trunk PBX Trunk PBX Trunk DiD Trunk Line Metro DID Trunk Une Metro DID Trunk Outstate DID Trunk Outstate
LMBO PBXM PBXMPBXO PBXORN8 TC~
TCKTCMTDDM TDDMTDDO
TDDO-
-:::area code and local exchange NNX
INoteC Payphones ~
Payphones _a variety of codes because different cost varies by type, vendor and city. The rate is vendor cost plus 15%.
All known codes are listed below, new codes will be added through out the year at vendor cosl plus 15%. Vendor's cost changes will be updated during the year. Product Code
Descrlptton
Product Code
Description
1263 1KY 1PCTS 1SP
Full pUblic dumb pay phone Semi Public Svc Pay Station Semi Publlc Coin Svc Drive Up Booth Anoka Payphone AnokaJElk River Payphone Austin Payphone Avon Payphone Bloomington Payphone BemIdji Payphone Brainerd Payphone Battle Lake Payphone Biwabik Payphone Cambridge Payphone Carlton Payphone Chisholm Payphone Payphone
1SPPINE 1SPROCH
PIne City Payphone Rochester Payphone Rush City Payphone Sliver Bay Payphone Steples Payphone St Cloud Payphone St Louis Park Payphone StiI~ter Payphone St Paul Payphona St Peter Payphone Virginia Payphone city of Wadena Payphone Wadena Payphone Windom Payphone Winona Payphone VVillmar Payphone Semi Publlc Svc Jackson Payphone Outgoing
1SPACE 1SPANKA 1SPANKNELKR 1SPAUST
1SPAVON 1SPBLMTN 1SPBMDJ
1SPBRND 1SPBTLK 1SPBWBK 1SPCAM 1SPCARL 1SPCHIS
1SPCN
1SPRUSH 1SPSLBY 1SPSTAPLES
1SPSTCO 1SPSTLSPK lSPSTLWTR
1SPSTPAUL 1SPSTPR 1SPVIR 1SPWAD 1SPWAN 1SPWINDOM 1SPWlNO 1SPWlMR 862
852JACKSN
14
Duluth Payphone Eveleth Individual Payphone Fergus Falls Payphone FisherlCrookston Payphone
lSPDLTH
1SPEVELTH 1SPFGFL lSPFISH/CROK lSPFRLK lSPGDPG lSPGLENIALLE lSPGRFKS lSPHARRIS lSPLINOLKS lSPMELROSE 1SPMPLS lSPMRHD lSPMRSH lSPMSLK lSPNORTH lSPOWTN FSHPP FSHPPP
852MRHD 8520WTN
852STPR ACCANYPP BTH BTHDR
Forest Lake Payphone
Grand Portage Payphone GlerMlle/Aibert Lea Paypl'lone Grand Forks Payphone Harris Payphone
cocor CUX
EOTPA04 EOTPA05 ISPHT ISPLOR PAYPFTC PPOWTN PPSUP
Uno Lakes Payphone
Melrose Basic Payphone Mlnneapons Payphone N!oarhead Payphone Marshall Payphone Moose Lake Payphone
North Branch Payphone Owatonna Payphone FSH Payphone Public P~yphone
WLKL.X WLKSX
Moorhead Payphone Outgoing Owatonna Payphone Outgoing St Peter Payphone Outgoing Payphone Outdoor Booth for Payphone Oriv&oUp Booth for Payphone Payphone Shelf Payphone Lease Payphone MaIntenance Charge Pay Station Payphone SVc Una Svc & Ph Payphone Access Semi Pub Paystation Coin Supervision Payphone LG Walk up Booth . SM Walk up Booth 4
Voice Circuits. T·1. PRI Description Voice Circuits,
T~1.
PRI ~ a variety of codes because they are different types identified by usage type. The rate Is the vendor
cost pius 15%. All known codes are listed below, new cades will be added through out the year at vendor cost plus 15%. Vendoe's cost changes will be updated during the year.
Product Cade 257 258 354
1013 13504 64457 64501 84503 74015 799BB 83041 92634 Product Code 82654
120700 1208CO DFIPB
InterMPB 15HCGL95925 lDC2X lDC4X lL6XX lLFSK
1LLBD 1LNGX 1LXES lL.XEY
1U5C2 1U5D3 1U5J2 1U6J2ADD
1U5J3 lU5J3ADD
1U5J4 1U5J4ADD 1YFC2 3LBXA 3LBXB 3LBXC 3LBXD 4BC 4D10M
83017 92671 AAHCD1STMP AAHCD1 STMPl ACCCHRG AM150
Description
Product Code
Description
Bus orr PremIse Extension On Site Off Pram ExtICable Mileage Per 1/4 Mile Off Pram Mileage Per 1/4 Mile 051 Special Transport Mileage Between CO's OCSTrunk DCSSelVEst SetviceChg
JZ3PB LOB5
Per Mile T1 Channel Cost Per 1/4 Mile Mileage Cable Pair 1 Mile Cable Pair 1= Mile Mileage to 150 Feet Mileage off premise 150 Additional Quarter Mila Mileage 1st Quarter Mile Additional Quarter Mile Off Premise Mileage Description
SMDI Unk
D7W2X D7W3X D7W4X
D7W5X D7Z D7Z2X D7Z3X D7Z4X D7Z5X
07ZF3 DCS12 OC836
MIOFFPX1Q
DOS 56K CKT Band Cable Pair < 300 Feet Cable Pair Digital Facility Interface 11 Channellnterexchange Mileage Frame Relay Switch Private Una Channel Local Channel Add'i MUes Mileage 150 orLess Half Duplex Channel M~eage Flat Rate Mileage Package Adj Exchg Svc Mileage 1st Mile Adj Exchg Svc Mileage Qtr Mile Inte~tate T1 Mileage 14 Mileage 1st Mile Each Additional MUe 1st Mile Each Additional Mile 1st Mile Each Additional Mile Mileage Interpffice Chn Mileage Channel Mileage Channel Mieage Aft'er 1st Mile VG32 Intra Per MUe + 50 Tandem lie Una ass SalVic8 Bulk BIRed with 24 Trunks 3yr Special transport-fixed mlaage Special transport-per mileage T1 MlIeag9 11 Mileage Part Mile 712Access Une Charge Airline Mileage 150 FT T1 Bulk Bmed with ass Service 3yr FX Circuit Dundas Locsl Channel Charge Channel Termination 0C-3 ATM SMI Fiber Port ATM PVC 1135 Ultraswitch UBR 10MBPS Channel Mieage Facility Channel MHesge TermInation Channel Termination 2 VVire Adv Fae Rid Hghr Facl OSS Facility MIM ass FaCility 3Yr ass FaClTrty 5 Yr ass Facility 7Yr DSS Facility 10 Yr DSS FaClTrty MIM Adv DSS Facility 3 Yr Adv Faclity DS1 DSS Facility 7Yr Adv DSS Facility 10 Yr Adv DS1 3 Year Contract DSC 12 Month Contract DCS 24 Chan 36 Mo T1
CMF CMT CT2 03F 07W
MOO MOP1 M150 MBBAl. ME1B MllSTQT MIADQT MIDFF Product Code
DOS 5B-B4K PL OP ExllST 1/4 MUe
AS3E2
CKTECH2
M03
DOS 56K MPB Per ALM ACCTRM in PBX Description
AML AlWMCIFX CHNL CHT CKTECH1
LeS1
MIOFFXAQ MLG08 MLG09 MM3 MP MPl MP2
mxbhxjg90001 MDBHCP4M0001 MOBH479F0001
MDBH582POOC1 MOBH5NX400C1 OPX OPXM PCW5X PCWN
,"'c"",,,, by Revenue Org As' of Jtrne 2007 SUMMARY: MNSCU EXTERNAL CUSTOMERS BUSINESS TYPE CUSTOMERS INTERNAL CUSTOMERS
$3,739,271.90 $11,568,619.70 $221,339.77 $64,735,829.97 $80,265,061.34
H7N H7Q H7R H7S H7U H7V H7W H7X H76 H9G
E50 G02 G05 G06 G09 G10 G17 G19 G24 G38
HEALTH RELATED BOARDS PODIATRIC MEDICINE BOARD VETERINARY MEDICINE BOARD EMERGENCY MEDICAL SERVICES BOA DIETETICS & NUTRITION PRACTICE PSYCHOLOGY BOARD PHYSICAL THERAPY BOARD BD BEHAVORIAL HEALTH AND THERA VETERANS HOME BOARD OMBUDSMAN MH/MR
ARTS BOARD" ADMINISTRATION DEPT RACING COMMISSION ATIORNEY GENERAL GAMBLING CONTROL BOARD FINANCE DEPT HUMAN RIGHTS DEPT INDIAN AFFAIRS COUNCIL EMPLOYEE RELATIONS DEPT INVESTMENT BOARD
FUNCTION CODE F1 F1 F1 F1 F1 F1 F1 F1 F1 F1 F1 TOTAL G1 G1 G1 G1 G1 G1 G1 G1 G1 G1
TOTAL $3,005.48 $792.55 $1,051.56 $22,400.48 $778.30 $6,214.31 $1,350.31 $2,799.96 $257,411.11 $13,851.93 $31,011,618.17 $13,035.04 $960,627.15 $1,529.26 $256,869.44 $44,727.80 $4,620,400.06 .$34,614.94 . $7,226.82 $783,871.67 $26,002.73
FUNCTION TOTAL
$31,011,618.17
GRAND TOTAL
Revenue by Cusl .• dr by Revenue Org As of June 2007 SUMMARY: MNSCU EXTERNAL CUSTOMERS BUSINESS TYPE CUSTOMERS INTERNAL CUSTOMERS
$3,739,271.90 $11,568,619.70 $221,339.77 $64,735,829.97 $80,265,061.34
B11 B13 B20 B22 B41 B42 B43 B7E B7P B82 B9U
BARBERS BOARD COMMERCE DEPT MN DEPT OF TOURISM EMPLOYMENT & ECONOMIC DEV WORKERS COMP COURT OF APPEALS LABOR AND INDUSTRY DEPT IRON RANGE RESOURCES & REHAB B ARCHITECTURE ENGINEERING BOARD ACCOUNTANCY BOARD PUBLIC UTILITIES COMM MINNESOTA TECHNOLGY INC
FUNCTION CODE 01 01 01 01 01 01 01 01 01 01 01 D1 TOTAL
TOTAL
FUNCTION TOTAL
GRAND TOTAL
$2,025.29
_lIIrttlltt.JDl $57,695.41 $5,211,265.61 $18,300.60 $228,517.85 $86,839.92 $11,494.79 $5,973.73 $39,625.15 $12,728.25 $6,708,708.23
$6,708,708.23 -}
E25 E37 E44 E77
G9Y G92 .H12 H54 H55 H7B H7C H7D H7F H7H H7J H7K H7L H7M
CENTER FOR ARTS EDUCATION EDUCATION FARIBAULT ACADEMIES ZOOLOGICAL BOARD
DISABILITY COUNCIL OMBUDSPERSON FOR FAMILIES HEALTH DEPT DHS CHILD SUPPORT COUNTY OFFIC HUMAN SERVICES DEPT MEDICAL PRACTICE BOARD NURSING BOARD PHARMACY BOARD DENTISTRY BOARD CHIROPRACTORS EXAMINERS BOARD OPTOMETRY BOARD NURSING HOME ADMIN BOARD SOCIAL vvnRK BOARD MARRIA FAMILY THERAPY BOAR
E1 E1 E1 / E1 E1TOTAL F1 F1 F1 F1 F1 F1 F1 F1 F1 F1 F1 F1 F1 F1
$57,482.18 $500,388.36 $2,000.19 $27,258.76 $587,129.49 $15,126.31 $4,104.28 $1,054,698.97 $10,675.50 $29,501,718.75 $25,726.20 $21,466.53 $5,748.73 $8,705.51 $2,911.08 $942.95 $43,045.99 $5,4~Q
$1,6'(
$587,129.49
,,'\
CCO
Revenue by Cust(P by Revenue Org As of June 2007 "
..
SUMMARY: $3,739,271.90 $11,568;619.70 $221,339.77 $64,735,829.97
MNSCU EXTERNAL CUSTOMERS BUSINESS TYPE CUSTOMERS INTERNAL CUSTOMERS
$80,265,061.34
G39 G45 G46 G53 G61 G67 G9J G9K G9L G9M G9N G9X G99 H75 J33 J52 J58 J65 J68 J70 L28 L31 L49 L5D L5F L5G L5K L5N L5P
GOVERNORS OFFICE MEDIATION SERVICES DEPT OFFICE OF ENTERPRISE TECHNOLOG SECRETARY OF STATE STATE AUDITOR REVENUE DEPT CAMPAIGN FINANCE BOARD ADM1NISTRATIVE HEARINGS BLACK MINNESOTANS COUNCIL CHICANO LATINO AFFAIRS COUNCIL ASIAN-PACIFIC COUNCIL CAPITOL AREA ARCHITECT DISABLED AMERICAN VETS VETERANS AFFAIRS DEPT TRIAL COURTS PUBLIC DEFENSE BOARD COURT OF APPEALS SUPREME COURT TAX COURT JUDICIAL STANDARDS BOARD SENATE HOUSE OF REPRESENTATIVE LEGISLATIVE AUDITOR LEG COORDINATING COMM LEGISLATIVE REFERENCE LIBRARY REVISOR OF STATUTES PENSIONS RETIREMENT MINN RESOURCES LEG COMM EMPLOYEE RELATIONS LEG.
FUNCTION CODE G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 G1 TOTAL
FUNCTION TOTAL TOTAL $31,545.30 $30,366.80 $14,076.76 GENERAL FUND &/OR SPECIAL REVENUE FUND $261,335.14 $38,918.83 $4,431,595.86 $6,038.59 $97,260.84 $6,047.98 $3,258.00 $4, 86 9. 10 $8,672.23 $2,619.24 $21,856.16 $103,405.21 $383,190.70 $6,881.10 $962,755.72 $5,198.87 $167.52 $253,802.97 $46,651.38 $30,699.09 $4,209.25 $6,079.92 $34,473.81 $1,029.31 $1,818.82 $615.41 $13,548,335.82 $13,548,335.82
GRAND TOTAL
-)
"
TOTAL
$QO,265,061.34
80,265,061.34
-_.---..".-'
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Section II-Billed Services
DEPARTMENT OF ADMINISTRATION-PLANT MANAGEMENT DIVISION Service Provided The Plant Management Division provides maintenance and management services for state buildings, grounds, and operations; transportation and handling of materials; and technical trade and repair services. These services are provided to state agencies as part of their lease agreement or on a fee for service basis and include: • • • • • • • •
Building management and maintenance Office set-up and moving Product delivery Equipment rental Conference room scheduling Facilities-related engineering, trade, and repair, energy management, and delivery servIces Waste reduction and recycling services Energy efficiency improvements and retrofit projects in state-owned buildings
OMB Circular A-87, Attachment B Selected items of Cost, Section 25 "Unless prohibited by law, the cost ofutilities, insurance, security, janitorial services, elevator service, upkeep ofgrounds, necessary maintenance, normal repairs and alterations and the like are allowable... /I
OMB Circular A-87, Attachment B Selected items of Cost, Section 35 "Costs incurredfor ordinary and normal rearrangement and alteration of facilities are allowable... /I
OMB Circular A-87, Attachment B Selected items of Cost, Section 37.a "Subject to the limitations described in subsections b. through d. ofthis section, rental costs are allowable to the extent that the rates are reasonable... /I
How Rates are Computed Rates are based on historical costs, plus projected expenses, plus/minus any income/loss generated each year by building or cost center.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Section II-BiIled Services
RECONCILIATION OF RETAINED EARNINGS RE-BALANCE TO OMB A-87 GUIDELINES DEPARTMENT OF ADMINISTRATION PLANT MANAGEMENT
FOR YEAR ENDING JUNE 30, 2007 (All Figures in OOO's)
FUND 820
RlE Balance July I, 2006 (End balance per Prior Year A-87 Rec) Adjustment to Retained Earnings Balance Adjusted Retained Earnings Balance
16,263 0 16,263
A-87 Revenues (Actual and Imputed) From Attachment A Other Revenues Total Revenues
63,828 63,828
Expenditures (Actual Cash) Per State's Financial Report Operating Expense
32,924 0
Less A-87 Unallowable costs: Capital Outlay Projected Cost IncreaseslReplacement Reserve UnaIlowable excess RE balance Refund Bad Debt
0 0 0 0
Other- (e.g. Gain on disposal of Assets)
8
Add: A-87 AIIowable costs Indirect Costs From SWCAP (if not allocated in SWCAP) Depreciation or Use Allowance (if not in actual cost above) Other Total OMB A-87 AIIowable Expenditures
0 0 0
/
32,932
Adjustments: Imputed Interest Earnings on Monthly Average Cash Balances At State Treasury Avg. Rate of Return
886 .
Other Other Transfer out Bond Interest & Building Depreciation costs
0 (30,980) (30,094)
Total Adjustments
802
Net Increase to Retained Earnings Balance A-87 RETAINED EARNINGS. BALANCE, as of June 30, 2007
A) B)
Allowable Reserve
\
17,065 5,467 11,598
Excess Balance (A)-(B) (If less than zero, the amount on (A) Is the beginning A-87 R.E. Balance for the next year's reconciliation. If there is an excess balance, then the federal share for the next year). govt, then the amount on B) will be the beginning balanceshould be returned to the federal
PART II A-87 CONTRIBUTED CAPITAL BALANCE 689
A-87 CONTRIBUTED CAPITAL BALANCE JULY I, 2006 TRANSFERS Per CAFR (per Accounting Records) Plus: Transfers In (contributed capital) Less: Transfers Out(Payback ofContrib Capital, Other Users of Fund R.E,)
0 0 0
Net Transfers FY 2007 A-87 Excess Retained Earnings Settlement State Sources -Total State portion of Excess Retained Earning A-87 CONTRIBUTED CAPITAL BALANCE JUNE 30, 2007
C)
689
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Section II-Billed Services
RECONCILIATION OF RETAINED EARNINGS RE-BALANCE TO OMB A-87 GUIDELINES DEPARTMENT OF ADMINISTRATION PLANT MANAGEMENT
FOR YEAR ENDING JUNE 30, 2007 (All Figures in ODD's)
FUND 820
PART III A-87 ADJUSTMENTS BALANCE A-87 ADJUSTMENTS BALANCE JULY I, 2006 ADJUSTMENTS Less: A-87 Unallowable Costs Plus: A-87 Allowable Costs FY 98 PPD Adjustment Accumulated Prior Year Imputed Interest Adjustments Current Year Imputed Interest Adjustment
o o (4,157) (886)
Total Adjustments A-87 ADJUSTMENTS BALANCE JUNE 30, 2007
(5,043)
D)
(5,043)
PART IV RECONCILIAnON OF A-87 R.E. CONTRIBUTED CAPITAL AND ADJUSTED BALANCE TO CAFR Prior period adjustments to Retained earnings balance RECONCILIATION OF A-87 CONTR. CAPnAL AND ADJUST BALANCES TO CAFR (A)+(C)+(D) Check Figure
12,710 12,710
o
State of Minnesota Statewide CostAUocation Plan Fiscal Year 2007 Actual Section II-Billed Services
DEPARTMENT OF ADMINISTRATION-PLANT MANAGEMENT DIVISION Service Provided The Plant Management Division provides maintenance and management services for state buildings, grounds, and operations; transportation and handling of materials; and technical trade and repair services. These services are provided to state agencies as part of their lease agreement or on a fee for service basis and include: • • • • • • • •
Building management and maintenance Office set-up and moving Product delivery Equipment rental Conference room scheduling Facilities-related engineering, trade, and repair, energy management, and delivery serVIces Waste reduction and recycling services Energy efficiency improvements and retrofit projects in state-owned buildings
OMB Circular A-87, Attachment B Selected items of Cost, Section 25 "Unless prohibited by law, the cost ofutilities, insurance, security, janitorial services, elevator service, upkeep ofgrounds, necessary maintenance, normal repairs and alterations and the like are allowable... /I
OMB Circular A-87, Attachment B Selected items of Cost, Section 35 "Costs incurredfor ordinary and normal rearrangement and alteration of facilities are allowable... /I
OMB Circular A-87, Attachment B Selected items of Cost, Section 37.a "Subject to the limitations described in subsections b. through d. ofthis section, rental costs are allowable to the extent that the rates are reasonable... /I
How Rates are Computed Rates are based on historical costs, plus projected expenses, plus/minus any income/loss generated each year by building or cost center.
- _....
-.".,.,~
10/5/07 Unaudited - Revised
PLANT MANAGEMENT FUND 820 STATEMENT OF NET ASSETS JUNE 30, 2007 FY07
FY06
ASSETS CURRENT ASSETS Cash Accounts Receivable - Lease Operations (Note 1) Accounts Receivable - Materials Transfer (Note 1) Accounts Receivable - Repairs and Other Jobs (Note 1) Accounts Receivable - Other (Note 1) Due from other Funds (Note 3) Supplies Inventory (Note 1) Total Current Assets
13,771,920.50 1,648,423.21 84,018.67 125,734.70 196,321.19 0.00 284,750.23 16,111,168.50
7,151,399.51 7,086,673.56 93,820.04 120,325.22 212,469.24 805,858.00 260,524.41 15,731,069.98
NONCURRENT ASSETS Capital Assets (Note 4) Less: Accumulated Depreciation Building Improvements (Note 1) Less: Accumulated Depreciation Total Non-Current Assets
1,776,089.96 (1,329,582.61 ) 2,863,701.01 (2,583,531.01) 726,677.35
1,774,774.58 (1,452,797.17) 3,729,932.99 (3,373,781.29) 678,129.11
16,837,845.85
16,409,199.09
LIABILITIES CURRENT LIABILITIES Accounts Payable Loans Payable (Note 7) Salaries Payable Due to other Funds (Note 5) Compensated Absences Payable (Note 6) Total Current Liabilities
2,164,321.31 0.00 690,289.52 0.00 138,741.21 2,993,352.04
1,758,632.53 4,341.19 650,614.12 180.00 124,701.73 2,538,469.57
NONCURRENT LIABILITIES Compensated Absences Payable (Note 6) Total Long-Term Liabilities
1,136,303.60 1,136,303.60
1,078,432.02 1,078,432.02
4,129,655.64
3,616,901.59
726,67.7.35 11,981,512.86
673,787.92 12,118,509.58
12,708,190:21
12,792,297.50
TOTAL ASSETS
TOTAL LIABILITIES NET ASSETS Invested in Capital Assets,Net of Related Debt Unrestricted Net Assets TOTAL NET ASSETS
STATE OF MINNESOTA PLANT MANAGEMENT FUND 820 STATEMENT OF REVENUES, EXPENSES & CHANGES IN NET ASSETS FOR THE QUARTER ENDED JUNE 30, 2007
10/5/07 Unaudited - Revised
FY07
FY07
FY06
FY06
aTD
ITD
aTD
YTD
15,441,258.18 203,003.70 148,948.15 253,227.76 16,046,437.79
61,715,363.14 798,998.14 388,118.07 924,528.92 63,827,008.27
14,929,468.06 207,296.16 105,179.30 184,368.77 15,426,312.29
51,227,637.48 772,466.06 310,405.71 684,478.79 52,994,988.04
OPERATING EXPENSES (Note 1) Salaries & Benefits Maintenance & Leasehold Repairs & Maintenance . Building Repair & Replacement Account Insurance Professional & Technical PUrchased Services Admin & Trustee Fees Communications Utilities - Electric Utilities - Water & Sewage Utilities - District Heat Utilities - DiStrict Cooling Utilities - Gas for Heating Utilities - Steam Heat Other Utilities Supplies Other Operating Expenses Statewide Indirect ,Depreciation of Equipment (Note 1) Depreciation of Building Improvements (Note .1) Total Operating Expenses
3,419,411.411,645,912.52 86,182.32 0.00 215,529.00 101,140.06 32,348.34 20,547.93 36,596.79 1,416,760.56 74,139.21 364,201.52 232,116.54 150,937.93 0.00 32,900.35 567,295.92 88,182.84 195,656.00 24,359.97 10,250.23 8,714,469.44
12,949,084.76 4,664,792.31 1,247,755.70 0.00 856,341.50 183,757.77 136,317.83 82,191.72 138,018.43 5,484,230.01 332,711.82 1,837,493.16 763,655.77 698,779.43 0.00 209,284.20 2,127,815.80 339,344.18 783,583.00 82,720.05 45,342.19 32,963,219.63
3,305,541.39 1,212,401.25 206,911.21 0.00 279,761.75 72,004.67 101,315.15 27,365.92 31,862.42 1,036,134.10 83,887.90 361,063.49 209,729.36 155,596.61 0.00 56,788.45 444,734.79 56,278.85 110,025.50 17,026.05 12,421.17 7,780,850.03
12,434,397.68 2,214,528.39 1,163,296.87 0.00 858,310.00 156,903.86 265,157.92 47,882.53 129,837.54 4,838,984.34 291,982.57 1,531,800.97 625,105.52 916,135.83 346,809.65 217,252.30 1,807,309.96 308,774.07 441,110.00 58,291.36 .52,745.60 28,706,616.96
OPERATING INCOME (LOSS)
7,331 ,968.35
30,863,788.64
7,645,462.26
24,288,371.08
0.00 0.00 2,205.00 2,205.00
0.00 0.00 22,725.00 22,725.00
0.00 0.00 (782.60) (782.60)
0.00 0.00 8,123.40 8,123.40
7,644,679.66
24,296,494.48
OPERATING REVENUES (Note 1) Revenue from Space Leases Revenue from Materials Transfer Services Revenue from Repair Other Jobs Other Revenue Total Operating Revenues
NONOPERATING REVENUES (EXPENSES) Interest Revenue Interest Expense Gain (Loss) on Capital Assets Total NonOperating Revenues (Expenses)
INCOME (LOSS) BEFORE CONTRIBUTIONS AND TRANSFERS _..:..7J.:,3:=.34-,-"..:..17:..:3::.;.3:.:5,--..::.3~O,..::.88:.:6"",5:.:1..::.3 ..::.6-,-4 CONTRIBUTIONS AND TRANSFERS Building Bond Interest - Out (Note 1) Building Depreciation -Out (Note 1) Debt Service Principal - o.ut (Note 10) Debt Service Interest - Out (Note 10j Total Contributions and Transfers CHANGE IN NET ASSETS NET ASSETS, BEGINNING Adjustments to Net Assets (Note 9) NET ASSETS, ENDING
(2,153,092.50) (8,612,370.00) (2,256,121.75) (9,024,487.00) (1,503,116.89) (5,292,750,81 ) (1,699,041.77) (8,050,021.24): (7,611,372.91) (30,979,629.05) (277,199.56)
(93,115.41)
13,018,265.03 (32,875.26) 12,708,190.21
12,792,297.50 9,008.12 12,708,190.21
(1,619,989.25) (8,108,726.50) (2,031,223.25) (8,799,590.50) (1,321,975.51) (3,009,559.83) (2,162,264.34) (4,926,502.99) (7,135,452.35) (24,844,379.82) 509,227.31 12,293,089.19 (10,019.00) 12,792,297.50
(547,885.34) 13,350,201.84 (10,019.00) 12,792,297.50
STATE OF MINNESOTA PLANT MANAGEMENT FUND 820 STATEMENT OF CASH FLOWS JUNE 30, 2007
1015107 Unaudited· Revised
Cash Flows From Operating Activities Cash Received from Sales . Cash Received from Sales Other Cash Received from Other Operating Revenue Cash Payments to Employees for Services Cash Payments to Suppliers for Goods and Services Cash Payments for Other Operating E x p e n s e s · , Net Cash Provided by (Used for) Operating Activities
68,343,836.66 942,565.20 0.00 (12,765,378.30) (19,499,829.34) 0.00 37,021,194.22
Cash Flows·From NonCapital Financing Activities Operating Transfers In (Out) Building Bond Interest Operating Transfers In (Out) BUilding Depreciation Operating Transfers. In (Out) Debt Service Principal Operating Transfers In (Out) Debt Service Interest Proceeds From State Sources Net Cash Provided by (Used for) NonCapital Financing Activities
(8,069,447.00) (8,799,588.00) (5,292,750.81) (8,050,021.24) . 0.00 (30,211,807.05)
Cash Flows From Capital and Related Financing Activities Investments in Capital Assets Proceeds from sale of Capital Assets Proceeds From Master Lease Capital Contributions Payments to Master Lease Payments to"Xcel Energy Loan Interest Paid Net Cash Provided by (Used for) Capital and Related Financing Activities Cash Flows From Investing Activities Earnings on Investments Net Cash Provided by (Used for) Investing Activities NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS Cash and Cash Equivalents, Beginning . Cash and Cash Equivalents, Ending Reconciliation of Operating Income to Net Cash Provided (Used) by Operating Activities: Operating Income (Loss) Adjustments to Reconcile Operating Income (Loss) to Net Cash Provided (Used) by Operating Activities Depreciation and Net Amortization (Increase) Decrease in Accts Rec Due From Other Funds (Increase) Decrease in Inventories (Increase) Decrease in Prepaid Expenses Increase (Decrease) in Due to Other Funds Increase (Decrease) in Acct Payable Increase (Decrease) in Accrued Salaries Benefits Increase (Decrease) in Compensated Absences Increase (Decrease) in Deferred Revenues Total AdjListments Net Cash Provided by (Used for) Operating Activities Noncash Investing, Capital and Financing Activities
(207,249.99) 22,725.00 0.00 0.00 0.00 (4,341.19) 0.00 (188,866.18)
0.00 0.00 6,620,520.99 7,151,399.51 13,771,920.50
30,863,788.64
128,062.24 5,459,393.59 , 37,092.65 (24,225.82) 0.00 (180.00) 373,556.46 111,795.40 71,911.06 0.00 6,157,405.58 37,021,194.22 0.00
10/5/0.7
STATE OF MINNESOTA PLANT MANAGEMENT FUND 820 FOOTNOTES TO RNANCIAL STATEMENTS FOR tHE QUARTER ENDED JUNE 3D, 2007
Unaudited - Revised
1. SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES Pursuant to M.S. 16i\.055 and 16B.24, the Plant Managementlntemal Service Fund utilizes the accrual basis of accounting. The Lease activity is supported by various public and private entity rent payments for office, produdion, and storage space. Revenue is reCognized monthly in accordance with lease agreements. Materials Transfer Service, Repair Other Jobs (ROJ) and Janitorial Service billings are reported using the date the service was perfonned as the occurrence date. No allowance is made for doubtful accounts. Other Revenue consists primarily of the sale of eledrical power usage above and beyond the scope of the lease agreements. Expenses are based on data received from the MN State Accounting Systems (MAPS). Also, purSuant to M.S. 16A.127, the Department of Finance allocates statewide indired costs for general fund services to Plant Management The costs for these services in FY07 is $783,583. Plant Management maintains an inventory of supplies for cleaning and maintenance work. Inventory valuations are . provided by Plant Management; inventory is maintained on a perpetual basis. Capital assets are recorded at historical cost less accumulated depreciation. Capital assets are depreciated qn a straight line basis with no salvage value. The depreciation rates used are 5 years for ollice equipment, 6 years for new vehides, 4 years for used vehides and related accessories, and 10 years for fumiture and other eqUipment. The Plant Managementlntemal Service Fund does not own the state bUildings from which lease revenue is colleded. However, the lease rates indude depreciation and bond interest on these buildings. The money colleded for building depreciation and bond interest is transferred to the general, special revenue, and trunk highway funds. In FY07, it will be $8,612,370.00 for bond interest costs. Building depreciation is $9,024,487.00. This is a total of $17,636,857.00 for FY07. Most major building improvements are financed from sources other than the internal service fund and are depreciated over the expeded life of the improvements. In FY89, a replacement capitol complex air conditioning system was put into service at a cost of $1,025,019.07 depreciated over 25 Years. In FY95, Plant Management implemented an Energy Management System (EMS) for buildings under their management The total that will be fully depreciated by FY07 is $1,838,681.94. 2. LEGISLATION, AUtHORITY, AND CONTRIBUTIONS The Plant Managementlntemal Service Fund derives operating authority from Minnesota Statutes 16B.48. A general fund contribution of $1,250,000 was appropriated by Minnesota Laws 1965, Chap. 13, Sect. 17. Of this amount, $146,750 was transferred to the Department of Public Safety, Capitol Security Division and was subsequently reported in their financial operations. That left a net general fund contribution of $1,103,250 as of March 31,1986. Due to budget restrictions, the unallotment process removed an additional $141,400 from the contributions leaving a balance of $961,850 as of May 1986. The Capitol Security Division portion of $146,750 was returned to Plant Management in July 1987 when Capitol .Security retumed to General Fund operations, leaving a balance of $1,108,600. Effedive July 1, 1989, $792,000 of contributed capital was transferred to the Print Communications Division pursuant to Minnesota Laws 1989, Chap. 335, Art. 1, Sec 15. Minnesota Laws 1979, Chap. 333, Sed. 56, Subd. 1(a) restrids Central Maintenance general fund contribution to $37,000 and Materials Transfer Services general fund contribution to $46,000. Materials Transfer Service was established in FY82 as an internal service fund adivity and all assets pertaining to the activity were considered a general fund contribution at the book value of $14,333. The total value of the general fund contribution to Plant . Management as of July 1, 1989 is $413,933. An additional contributed capital of $250,429.78 was reported in FY87. Capital contributions of $153,486 were retumed to the General Fund in February 2003 as part of the FY03 budget reduction. 3. DUE FROM OtHER FUNDS FY06 indicates a balance of $805,858. $767,822 represents an overpayment of bond interest and building depreciation. The remaining $38,036 is the balance owed from Risk Management pertaining to an insurance claim. 4. CAPITAL ASSETS
Balances as of 6/30/2006 Adamons Deletions Depreciation Balances as of 6/30/2007
BUilding Improvements Accum. Depr. Acquire Cost· 3,729~932.99 3,373,781.29 (666,231.98) 2,863,701.01
(835,592.47) 45,342.19 2,583,531.01
Equipment Acquire Cost Accum. Depr. 1,774,774.58 1,452,797.17 207,249.99 (205,934.61) (205,934.61 ) 82,720.05 1,329,582.61 1,776,089.96
5. DUE TO OtHER FUNDS In FY06, the $180 are dollars owed to Parking from Leases for the sale of a ticket sales shed.
6. COMPENSATED ABSENCES State employees aCCllJe vacation leave, sick leave, and compensatory leave at various rates within limits specified in the coilective bargaining agreements. Such leave is liquidated in cash only at the time of separation from state empioyment The accumulated leave is shown as a liabilIty. 7. LEASES AND CONTRACTS PAYABLE Plant Management Internal Service Fund has an agreement with Minnesota Methane to provide a Standbynnterruptible Generation System to the capital complex. The 15 year agreement began in 1994. The cost to the state is $98,550 annuaily. The Plant Management Internal Service Fund entered into an interest free loan agreement with Northern States Power to tinance an Energy Management System (;;:MS,) The loan with Northern States Power (Xcel) was satisfied when the tinal payment of $2,170.45 was made during the 2nd quarter of FY07.
8. NET ASSETS During FY02, the State of Minnesota implemented new accounting standards as prescribed by the Governmental Accounting Standards Board (GASB). The standards include revised statement formats which resulled in the change from retained earnings to net asset reporting. For historical cost comparison. the total net assets and ihe retained earnings have been reconciled as shown below. INVESTED IN CAPITAL ASSETS UNRESTRICTED NET ASSETS TOTAL NET ASSETS SCHEDULE OF RETAINED EARNINGS: QUARTER BEGINNING RETAINED EARNINGS PRIOR PERIOD ADJUSTMENT CHANGE IN ACCOUNTING PRINCIPLE CHANGE IN NET ASSETS ENDING RETAINED EARNINGS ADD: CAPITAL CONTRIBUTIONS RECONCIUAnON TO TOTAL NET ASSETS
726,677.35 11,981,512.86 12.708,190.21
1st $ 12,281.420.72 (1.500.00) 0.00 164.753.97 .$ 12,444,674.69
2nd 12,444,674.69 (28,737.04) 0.00 (162,498.91) 12,253,438.74
3rd 4th 12,253,438.74 12,507,388.25 72,120.42 (32,875.26) 0.00 '0.00 181,829.09 (277,199,56) 12,507,388.25 12,197,313.43
$
510,876.78 12,764,315.52
510.876.78 13,018.265.03
510,876.78 12,955,551.47
510,876,78 12,708,190.21
9. ADJUSTMENTS TO NET ASSETS
FY07 4th quarter had prior year adjustments to net assets totaling ($32,875,26.) ($30,639.51) represents an adjustment made to building improvements to report current values, ($943.35) was the difference of an estimated balance owed of $38,036 from Risk Management versus the actual amount of $37,092.65 that was received. The balance of ($1,292.40) corrected payments coded to the incorrect period. During the 3rd quarter of FY07, there were.prior year adjustments to net assets for $72,120.42. $72,120 reflects a reduction to overstated FY05 salary. An additional $.42 corrected an understatement to accounts receivable SUbsidiary records. The 2nd quarter of FY07 shows prior year adjustments to net assets for ($28,737.04.) ($1,285.35) was a correction to lease accounts receivable which were overstated. $1,888.23 was an adjustment to correct overstated other revenue. The balance of ($29,339.92) corrected payments coded to the incorrect period. The 1st quarter of FY07 indicates an adjustment to net assets totaling ($1,500.) This adjustment was n",,!,ssary to correct payments coded to the incorred period. 10. DEBT SERVICE In December 2005, the State of Minnesota began a 22 year basic lease purchase agreement for the lease/purchase of the Andersen and Free~an buildings. The Plant Management Division, representing the Department of Administration as lessee, coilects the lease revenues from these buildings and makes the debt service bond principal and interest payments by way of eledronic fund transfers. PMD made the tirst principal and interest payment during the second quarter of FY06. The lease commenced December 1, 2005 and the terms of the contract will be fulfilled December 1, 2027 when the tinal bond principal and interest payment is made. At that time, the State of Minnesota may elect to complete the purchase of the buiidlngs for a sum of $1.00 per building.
STATE OF MINNESOTA PLANT MANAGEMENT MAPS FUND 820 SUMMARY OF ACTUAL AND IMPUTED REVENUES FOR THE YEAR ENDING JUNE 30, 2007
B04 B13 B14 B22 B34 B42 E25 . E26 E37 E44 E50 E60 G02 G02-ADMN-140 G02-ADMN-145 G02-ADMN-148 G02-ADMN-149 G02-SERV-741 G06 G17 G19 G46 G53 G90 G9R H12 H55 H75 H76 H7S J33 J65 P01 P07 P78 R18 R29 R32 T79
CONTACT:
1,455 20,302 190 803 9,183,491 24,074 20,280 126,740 177,820 344 1,870,687 139,538
8;118,924 11;952,725 141,311 64,967 945 2,843,221 478,884 4,219,969
1,328 17,548 4,029,358
Additional Agencies Receiving Federal Fund (Listed below)
IMPUTED REVENUE -I Difference SUBTOTAL A-87 UNCOLLECTED (FULL-BILLED MEMO SURCHARGE RATES) BILLINGS BILLINGS UNBILLED REVENUES COLLECTED IMPUTED 2,190 5,028,174 876 7,164 260,567 88 3,901 1,141 258 2,451 4,868 387 0 1,455 65 20,302 3,279 . ..... 0 '.' 190 190 803 .... 84;027 9,183,491 ... 24,074 0 . 20,280 0 126,740 1,532 ······,2,121 177,820 ".',. 344 0 1,870,687 277,951 139,538 1,358 0 0 8,118,924 1;217 11,952,725 48,795 141,311 2,778 ... 64,967 _0 945 '. 2,843,221 4,281 478,884 17;592 .... 4,219,969 '2,941". 0 0 1,328 728 ... 17,548 1,978 '. 30,515 4,029,358 ".,' 0 ..... , 0 0 , 0 0 .. ' .... 0 0 ." .," ' 0 15,084,979 1,568,212 0 63,827,008 0 0 '2,054,498 0 0 0
..
...
......
...
...
......
.........
Total from All Other Agencies (not included above
15,084,979
I
I
Total
63,827,008
651-201-2310
1'1-
COLLECTED BILLINGS BILLED AT LESS THAN BILLED AT FULL RATE(S) FULL RATE(S) 5,028,174 7,164 260,567 3,901 2,451 4,868
AGRICULTURE DEPT COMMERCE DEPT ANIMAL HEALTH BOARD EMPLOYMENT & ECON DEVELOPMENT DEPT HOUSING FINANCE LABOR AND INDUSTRY DEPT CENTER FOR ARTS EDUCATION MN STATE COLLEGES/UNIVERSITIES CHILDREN, FAMILIES, & LEARNING FARIBAULT ACADEMIES ARTS BOARD HIGHER ED SERVICES OFFICE ADMINISTRATION DEPT STAR ITech Related Assitancel Development Disabilities Development Disabilities Development Disabilities Land Mana~ement Information Center ATTORNEY GENERAL HUMAN RIGHTS DEPT iNDIAN AFFAIRS COUNCIL OFFICE OF ENTERPRICE TECHNOLOGY SECRETARY OF STATE REVENUE INTERGOV'T PAYMENTS FINANCE NON-OPERATING HEALTH DEPT HUMAN SERVICES DEPT VETERANS AFFAIRS DEPT VETERANS HOME BOARD EMERGENCY MEDICAL SERVICES BD TRIAL COURTS SUPREME COURT MILITARY AFFAIRS DEPT PUBLIC SAFETY DEPT CORRECTIONS DEPT ENVIRONMENTAL ASSISTANCE NATURAL RESOURCES DEPT POLLUTION CONTROL AGENCY TRANSPORTATION DEPT
Mike Bodem
TOTAL REVENUES 5,028,174 7,164 260,567 3,901 2,451 4,868 0 1,455 20,302 0 190 803 9,183,491 24,074 0 20,280 0 126,740 177,820 344 0 1,870,687 139,538 0 0 8,118,924 11,952,725 141,311 64,967 0 945 2,843,221 478,884 4,219,969 0 0 1,328 17,548 4,029,358 0 0 0 0 0 0 0 0 1-5,084,979 0 o 63,827,008
--
".,..._..-
State of Minnesota Department of Finance
"Office Memorandum
Date: September 25,2006 To: Dana Badgerow, Commissioner Department ofAdministration
From: .Jim SChOWaI~ State Budget Director
/
Phone:
(651) 201-8011
SUbject: Approval ofFY2008-09 Lease Rates
Pursuant to your request, the Department ofFinance approves your lease rates for Plant Management as proposed in the business plan dated August 24, 2006. We do have concerns, however, about the short timeline for getting this information out to agencies to use for their budget planning. We know Plant Management staffhave similar concerns, and before the next plan is developed we would like to explore options for changing the timeline. We"need to allow at least a few more weeks for review of the plan and " communication with agencies in the event ofhigh rate increases. Cc:
Lenora Madigan, Administration Karl Suchy, Administration Julie Poser, Administration Stephanie Andrews, Finance Peggy Lexau, Finance
658 Cedar Street· 400 Centennial Office Building Saint Paul, Minnesota 55155· TTY: 1-800-627-3529
PI'ant Tv,,,,rlagement Leases Fiscal Years 2006 & 2007 Six~Year Rate Comparison Building 321 Grove Bldg 1 321 Grove Bldg 2 625 N. Robert 635 N;-Robert ,,- . 691 N. Robert 1246 University Ave Administration Ag/Health Laboratory BCA Maryland Capitol Centennial Duluth Gov't Service Ctr Ely Ford ~ Office Ford - P'roduction Gove'mor's Residence Health judicial Center MN History Center Retirement Systems Stassen State Office Bldg Transportation Veterans Service Storage -most Buildings
Leases
FY 02
.
~
...
FY03
FY04
FY05
FY06
FY07
$10.83 $11.05 9.00 9.50 13.00 13.50 10.50 '-, , , 1 O~82 10.63 11.69 11.75 11.75 17.47 17.99
$7.65
$7.65 7.90
$7.65 7.00
$7.65 7.00
30.66 14.28 10.03 13.53 19.76 10.00 29.75 16.95 23.91 21.59', 10.67 17.05 15.26 15.54 15.48 6.00
7~90 .....
. -.
.
""
....
...
___
.. .. ... ,'"
"
_.
-,-,
.-"
...... _.....
_-_.......__..
"';"'-"--"--
._........ __.... -... _.- .......... _.- ....... _.
9.50
9.50
9.50
9.50
14.68
14.68
21.5'0 29.60. 13.20
21.50 29.60 13.20
14.68 28.69 21.50 29.00 13.50
14.68 28.69 21.50 29.00 13.90
,31.58 14.71 10.03 13.53 20.75 12.00 31.47 18.65 24.63 22.02 10.93 17.05 15.72 16.00 17.03
13.45
13.45
14.75
14.75
' 26.75 18.50 21.65 18.60 10.35 15.55 14.65 15.45 16.70
26.75 18.50 21.65 18.60 10.35 15.55 14.65 15.45 16.70
23.00
23;00
22.50 18.25 10.00 10.55 13.75, 15.45 15.70
22.79 18.25 10.00 15.55 13.75 15.45 15.70
6.50
6.50
'6.50
6.50
6.50
,-.
_ .... -._ .. _...... _.... .. , ..... _~
30 .,
....
__ ...
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Section II-Billed Services
DEPARTMENT OF ADMINISTRATION-RISK MANAGEMENT DIVISION Services Provided The Risk Management Division has four primary areas of responsibility for state agencies, and political subdivisions. The services include: • • • •
Manage the Risk Management Fund, which operates as the state's internal insurance company Purchase commercial insurance to meet customer needs, when placement in the·Risk Management Fund may not be appropriate Provide risk and insurance management consulting and training services Provide ongoing loss control services
The primary types of insurance provided by the Division's Risk Management Fund include: • • • •
Automobile Liability Insurance on owned or leased vehicles Collision and Comprehensive Insurance on vehicles for those customers who select the coverage "All Risk" Property and Business Interruption Insurance for customers Boiler and Machinery, Crime, and other specific coverage designed to meet our customers' needs
OMB Circular A-87, Attachment B Selected items of Cost, Section 22.a "Costs ofinsurance required or approved and maintained, pursuant to the Federal award, are allowable. "
OMB Circular A-87, Attachment B Selected items of Cost, Section 22.b "Cost ofother insurance in connection with the general conduct of activities are allowable subject to the following limitations... "
How Rates are Computed Premiums charged for the vehicle and general liability lines are based upon actuarial projection, utilization, paid loss development and expenses to administer the program. This includes loss adjusting, claims related expenses and special assessments. Property rates are built on total insurable values based on a deductible levels profile and property reinsurance cost.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Section II-Billed Services
RECONCILIATION OF RETAINED EARNINGS RE-BALANCETO OMB A-87 GUIDELINES DEPARTMENT OF ADMINISTRATION FOR YEAR ENDING JUNE 30, 2007 (All Figures in OOO's)
RISK MANAGEMENT FUND 410
RJE Balance July 1, 2006 (End balance per Prior Year A-87 Rec)
6,938
o
Adjustment to Retained Earnings Balance , Adjusted Retained Earnings Balance
6,938
A-87 Revenues (Actual and Imputed) From Attachment A Other Revenues Total Revenues
10,983 920 11,904
Expenditures (Actual Cash) Per State's Financial Report Operating Expense
9,195
o
Less A-87 Unallowable costs: Capital Outlay Projected Cost IncreaseslReplacement Reserve Unallowable excess RE balance Refund Bad Debt
o o o
Other- (e.g. Gain on disposal of Assets)
1,036
Add: A-87 Allowable costs Indirect Costs From SWCAP (if not allocated in SWCAP) Depreciation or Use Allowance (if not in actual cost above) Other Total OMB A-87 Allowable Expenditures
o o o 10,231
Adjustments: Imputed Interest Earnings on Monthly Average Cash Balances At State Treasury Avg. Rate of Return 0 0 0
Other Other Transfer out Bond Interest & Building Depreciation costs Total Adjustments
0
Net Increase to Retained Earnings Balance A-87 RETAINED EARNINGS. BALANCE, as of June 30,2007
1,673 A) B)
Allowable Reserve
8,611 1,705 6,906
Excess Balance (A)-(B) (Ifless than zero, the amount on (A) is the beginning A-87 RE. Balance for the next yea~s reconciliation. If there is an excess balance, then the federal share for the next year). govt. then the amount on B) will be the beginning balanceshould be returned to the federal
PART II A-87 CONTRIBUTED CAPITAL BALANCE
o
A-87 CONTRIBUTED CAPITAL BALANCE JULY 1, 2006 TRANSFERS Per CAFR (per Accounting Records) Plus: Transfers In (contributed capital) Less: Transfers Out(Payback ofContrib Capital, Other Users of Fund R.E,)
o o
o
Net Transfers FY 2007 A-87 Excess Retained Earnings Settlement State Sources -Total State portion of Excess Retained Earning A-87 CONTRIBUTED CAPITAL BALANCE JUNE 30, 2007
C)
o
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2007 Actual Section II-Billed Services
RECONCILIATION OF RETAINED EARNINGS RE-BALANCE TO OMB A-87 GUIDELINES DEPARTMENT OF ADMINISTRATION RISK MANAGEMENT
FOR YEAR ENDING JUNE 30, 2007 (All Figures in OOO's)
FUND 410
PART III A-87 ADJUSTMENTS BALANCE A-87 ADJUSTMENTS BALANCE JULY 1, 2006 ADJUSTMENTS Less: A-87 Unallowable Costs Plus: A-87 Allowable Costs FY 98 PPD Adjustment Accumulated Prior Year Imputed Interest Adjustments Current Year Imputed Interest Adjustment Total Adjustments A-87 ADJUSTMENTS BALANCE JUNE 30, 2007
o o o (322)
o (322) D)
(322)
PART IV RECONCILIATION OF A-87 R.E. CONTRIBUTED CAPITAL AND ADJUSTED BALANCE TO CAFR Prior period adjustments to Retained earnings balance RECONCILIATION OF A-87 CONTR. CAPITAL AND ADJUST BALANCES TO CAFR (A)+(C)+(D) Check Figure
8,289 8,289
o
STATE OF MINNESOTA RISK MANAGEMENT FUND 410 STATEMENT OF NET ASSETS JUNE 3D, 2007
08127107 Unaudited
FY07
FY06
ASSETS CURRENT ASSETS Cash Accounts Receivable Prepaid Expenses Prepaid Reinsurance Prepaid Blllback Insurance Reinsurance Recoverable Due From Others· Nonoperating (Note 3) Total Current Assets
17,144,341.74 26,418.00 400.00 0.00 105,238.81 495,000.00 i 8,959.29 17,780,357.84
16,354,700.32 26,08700 800.00 000 109,801.10 200,000.00 17,517.37 16,708,905.79
NONCURRENT ASSETS Capital Assets (Note 4) Less: Accumulated Depreciation Due From Others - Nonoperating (Note 3) Total Noncurrent Assets
14,180.72 (14,180.72) 8,959.28 8,959.28
14,180.72 (13,O02.00) 17,918.57 19,097.29
.TOTAL ASSETS
17,789,317.12
16,728,003.08
LIABILITIES CURRENT LIABILITIES Accounts Payable Salaries Payable Claims Payable Claims Payable -IBNR (Note 1) Due to Other Funds· Nonoperating (Note 6) Unearned Premium - Self Insurance Unearned Premium - Biliback Compensated Absences Payable (Note 5) Total CiJrrent Liabilities
67,681.54 45,812.63 4,402,168. 00 4,657,584.00 23,410.72 62,731.00 155,385.00 6,234.07 9,421,006.96
74,713.66 42,440.68 4,938,151-02 4,728,727.00 49,002.04 55,154.00 144,631.00 6,148.45 10,038,967.85
NONCURRENT LIABILITIES Due to Other Funds - Nonoperating (Note 6) Compensated Absences Payable (Note 5) Tolal Noncurrent Uabllltles
786.67 78,761.78 79,548.45
1,574.35 71,402.51 72,976.86
9,500,555.41
10,111,944.71
0.00 8,288,761.71
1,178.72 6,614,879.65
8,288,761.71
6,616,058.37
TOTAL LIABILITIES NET ASSETS (Note 7) Invested In Capital Assets, Net of Related Debt Unrestricted Net Assets TOTAL NET ASSETS
STATE OF MINNESOTA RISK MANAGEMENT FUND 410 STATEMENT OF REVENUES, EXPENSES & CHANGES IN NET ASSETS QUARTER ENDED JUNE 30, 2007 FY07 QTD OPERATING REVENUES Insurance Premiums· Self Insurance 2,470,~43.00 Insurance Premiums - Billback 270,540.00 Non-Insured Tort Claims 30,458.00 Consultin9 Services 0.00 Total Operating Revenues 2,771,841.00 OPERATING EXPENSES (Note 1) Claims - Self Insurance Claims· IBNR Salaries & Beneflls Rent Advertising Repairs Insurance Insurance Premium - Blllback Insurance Premium - Self Insurance Printing Professional Services· Adjuster Professional Services - Broker Professional Services - Legal and Other Computer Services Communlcallons Travel Other Operating Costs Memberships & Employee Development Supplies Depreciation Indirect Costs Total Operating Expenses
1,110,165.86 128,697.00 231,847.97 9,235.13 0.00 250.85 0.00 270,540.00 844,562.73 1,147.99 74,688.02 000 0.00 16,143.03 6,70196 1,259.16 446.99 514.00 5,740.80 0.00 18,996.75 2,720,938.24
08127107 Unaudited
FY07
YTD
FY06 QTD
FY06
YTD
9,815,959.00 1,044,639.00 121,055.00 1,800.00··; 10,983,453.00
2,368,398.00 262,368.00 28,782.00 0.00 2,659,548.00
9,243,734.00 1,149,1147.00 113,488.00 1,750.00 10,508,219.00
3,470,103.28 (71,143.oo) 872,646.94 34,930.09 000 413.85 1,040.00 1,044,639.00 3,224,278.40 5,162.52 232,605.48 150,000.00 316.70 73,837.66 41,449.82 6,747.00 10,748.02 2,826 00 17,171-76 1,178.72 75,987.00 9,194,939.24
9,819.22 295.00 231,265.61 8,978.93 0.00 2,612.69 0,00 262,368.00 752,933.69 839.10 69,996.50 0.00 5,249.29 1,654.43 20,770.21 2,396.39 329.49 79.00 8,878.55 1,182.00 9,956.75 1,389,604.85
3,583,167.41 60,365 00 853,821.91 35,458.80 0.00 2,612:69 1,134.00 1,149,247.00 2,845,773.94 4,655.96 228,642.99 0.00 5,24929 66,73712 38,136.01 8,32935 11,963.70 1,476.00 24,748.86 4,728.00 39,827.00 8,966,075.03
1,269,943.15
1,542,143.97
50,902.76
1,788,513.76
NONOPERATING REVENUES (EXPENSES) Interest Earnings Policyholder Dividend Expense Nonoperating Revenues (Note 3) Total Non-Operaling Revenues (Expenses)
232,263.30 000 0.00 232,263.30
920,207.58 (1,036,430.Qo) 0.00 (116,222.42)
CHANGE IN NET ASSETS
283,166.06
1,672,291 .34
1,479,984.97
951,641.02
NET ASSETS, BEGINNING Adjustment to Net Assets (Note 8)
8,005,595.65 0.00
6,616,058.37 412.00
5,136,073.40 0.00
5,664,417.35 0.00
NET ASSETS, ENDING
8,288,761.71
8,288,761.71
6,616,058.37
6,616,058.37
OPERATING INCOME (LOSS)
210,042.82 0.00 (1.00) 210,041.82
721,887.04 (1 ,361 ,289 00) 48,899.01 (590,502.95)
STATE OF MINNESOTA RISK MANAGEMENT FUND 410 STATEMENT OF CASH FLOWS QUARTER ENDED JUNE 30, 2007
08/27/07 Unaudited
CASH FLOWS FROM OPERATING ACTIVITIES Receipts lrom Customers Receipts from Other Revenue Payments to Employees Payments 10 Suppliers lor Goods and Services Payments lor Insurance Claims Net Cash Provided by (Used lor) Operating Activities
11,001,453.00 0.00 (861,418.10) (4,929,185.42) (4,296,124.01) 914,725.47
CASH FLOWS FROM NONCAPITAL FiNANCING ACTIVITlES Policyholder Dividend Payments Nonoperating Revenues Net Cash Provided by (Used for) Noncapital Financing Actlvllles
(1,036,430,00) (8,861.63) (1,045,291.63)
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Purchases 01 fixed assets Proceeds from sale 01 fixed assets Payments 01 Interest Capital Contributions Net Cash Provided by (Used lor) C;Jpital and Related Financing Activities CASH FLOWS FROM INVESTING ACTIVITIES Investment earnings Securities lending collateral Net Cash Provided by (Used lor) Investing Activities NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Endln9 Reconciliation of Operating Income (Loss) to Net Cash Flows Irom Operatlng ActivitIes Operating Income Adjustments to Reconcile Operating Income (Loss) to Net Cash Flows from Operating Activities Depreciation expense (Increase) decrease In reinsurance recovery (Increase) decrease In acooun.ts receivable (Increase) decrease in due Irom,otherlund (Increase) decrease in prepaid expenses (Increase) decrease In other current assels Increase (decrease) in accounts payable Increase (decrease) In salaries payable Increase (decrease) in due to other lund Increase (decrease) in due to others Increase (decrease) 1n sales tax payable· Increase (decrease) In compensated absences Increase (decrease) in delerred'revenue Increase (decrease) In cialms payable Increase (decrease) In current liabilities Total Adjustments Net Cash Provided by (Used for) Operating Actlvitles Noncash Investing, Capital and Financing Activities: None
0.00 0.00 0.00 0.00 0.00
920,207.58 0.00 920,207,58 789,641.42 16,354,700.32 17,144,341.74
1,788,513.76 1,178,72 (295,000,00) (331.00) 0,00 4,962,29 . 000 (7,032.12) 3,783,95 0,00 0,00 0.00 7,44489 18,331.00 (607,126.02) 0.00 (873,788.29) 914,725.47
STATE OF MINNESOTA RISK MANAGEMENT FUND 410 BUDGET TO ACTUAL COMPARISON QUARTER ENDED JUNE 30, 2007
08127/07 Unaudiled
BUDGET QTD
BUDGET
OPERATING REVENUE Insurance Premiums Self Insurance Insurance Premiums· Billback Non-Insured Tort Claims Consulting Services Tolal Operating Revenue
2,414,453.75 287,500.00 26.558,75 437.50 2,728,95000
9,657.815.00 1,150,000.00 106,235.00 1,750.00 10.915.800,00
OPERATING EXPENSES Clafms - Self Insurance Claims - IBNR Salaries & Benefits Rent Advertising Repelrs Insurance Insurance Premium· Billback Insurance Premium· Self Insurance Printing Professional Services· Adjuster Professional Services· Broker Professional Services· Legal and Other Computer Services Communications Travel Other Operating Cosls Memberships & Employee Developmenl Supplies Depreciation Indirect Costs Tolal Operating Expenses
1,247,893.00 25,000.00 215,921.00 8,276.25 62.50 125.00 283.50 287,500.00 783,183.75 1.250.00 75,483.50 9,375.00 250.00 12,750.00 12,418.75 2,500.00 3,800.00 825.00 3,750.00 0.00 18,393.75 2,708,841.00
4.991,572.00 100,000.00 863,684.00 33,105.00 250.00 500.00 1,134.00 1,150.000.00 3,132,735.00 5,000.00 301,934.00 187,500.00 1,000.00 51,000.00 49,675.00 10,000.00 15,200.00 2.50000 15.000.00 1,182.00 73.575.00 10.986;846.00
1,110,165.86 128.697.00 231,847.97 9.235.13 0.00 250.85 0.00 270,540.00 844,562.73 1,147.99 74,688.02 0.00 0.00 16,143.03 6,701.96 1,259.16 446,99 514.00 5,74080 0.00 18,996.75 2,720,938.24
20,10900
(70,746.00)
' 220,000.00 0.00 0.00 220.000.00 240,109.00
w
OPERATING INCOME (LOSS! NON"OPERATING REVENUE (EXPENSES) Interest Earnings Policyholder Dividend Expimse Nonoperating Revenues Tolal Non-Operatln9 Revenue (Expenses) NET INCOME (LOSS)
ACTUAL QTD
YTD
~ i
2,470,843,00 270,540,00 30,458.00 0.00 2.771.841 00
ACTUAL
YTD 9,815,959,00 1,044.639.00 121,055.00 1,800.00 10.983,453.00
VARIANCE QTD 56,389.25 (16.960,00) , 3,899.25 (437.50) 42,891.00
VARIANCE YTD 158,144.00 (105.361.00) 14.820.00 50.00 67,653.00
3,470,103.2B (71,14300) B72,648.94 34,930.09 0.00 413.85 1,040.00 1.044.639.00 3,224,278.40 5,162.52 232,605.48 150,000.00 316.70 73,837.66 41,449.82 6,747.00 10.748.02 2,82600 17.171.76 1,178.72 75,987.00 9,194,939,24
137,727.14 (103,697.00) (15,926.97) (95B.88) 62.50 (125.85) 283.50 16.960.00 (61,378.98) 102.Q1 795.48 9.375.00 250.00 (3,393.03) 5.716.79 1.24Q.B4 3,353.01 111.00 (1.990.80) 0.00 (603.00! (12,09724!
1,521,468,72 171,143.00 (B,962.94) (1.825.09) 250.00 8615 94.00 105,361.00 (91,543-40) (162.52) 69.328.52 37,500.00 683.30 (22,837.66) 8,225.18 3,253.00 4,451.98 (32600) (2.171.76) 328 (2,412.00) 1.791.606.76
50,902.76
1,788.513.76
30,793.76
1,859,259.76
860,000.00 (980.028.00) 0.00 (1 OQ.028. 00)
232,263.30 0.00 0.00 232,263.30
920.207.58 (1.036,430-00) 0.00 (116,222.42)
12,263,30 0.00 0.00 12,263.30
(170,774.00)
283,166.06
1,672,291.34
43.057.06
40.207.58 (56,402.00) 0.00 (16.19442) 1,843,065.34
STATE OF MINNESOTA RISK MANAGEMENT FUND 410 FOOTNOTES TO FINANCIAL STATEMENTS QUARTER ENDED JUNE 30, 2007
08/27/07 Unaudited'
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Risk Management Internal Service Fund utilizes full accrual accounting pursuant to M.S. 16A.055. The fund provides automobile liability, general liability, automobile physical damage, property, boiler and machinery Insurance on real and personal property; busIness' Interruption, and other Insurance coverage to stata agencies. Insurance coverage generally coincides with the fiscal year and revenue'ls recognized over the period of coverage. Coverage was first Issued beginning January 1, 1987. The fund also purchases reinsurance from reinsurance companies to protect Itself from catastrophic losses and the aggregallon of losses. The fund also purchases commercial Insurance at state agencies' request and bills those agencies at cost; these revenues and expenses are referred to as "Billbacks" and are pro-rated over the lives of the various policies; those revenues and expenses are Identified separately. Expenses are based on data received from the MAPS accounllng system, and from subsidiary records. An estimated liability has been Included for claims incurred but not reported (IBNR). This financiel slatement includes claims Informallon known as of June 30, 2007 for claims incurred priorto JUly 1, 2007. 2. LEGISLATION & AUTHORITY The Risk Management Internal Services Fund was created by Minnesota Laws 1986, Chaptar 455, Seclion 3 3. DUE FROM OTHERS In FY06, a settlement agreement was filed by the New York Attorney General and an Amended Cltallon issued by the New York State Superintendent of Insurance to compensate eligible policyholder clients. The total compensalion Is $53,607.36: Risk Management $48,899.01, other slate agencies and political subdivIsions $4,708.35. Risk Management has received $34,093.79 to·date and wlli receive additional payments of $8,959.29 In FY08 and $8,959.28 In FY09 totaling $17,918 57 as outstanding from the settlement. 4. CAPITAL ASSETS
Balances as of 07/01106 Addillons Deletions Write-ofts Current Depreciation Balances as of 6/30/07
Acquisition Cost
Ace Depr
14,180.72
(13,002.00)
14,180.72
(1,178.72) (14,180.72)
As of the 1sl quarter of FY07, all capital assets were fully depreciated. 5. COMPENSATED ABSENCES State employees accrue vacation leave, sick leave, and compensatory leave at various rates within limits specified in their collective bergaining agreements. This leave Is liquidated In cash only at the time of separallon from state employment. The accumulated leave Is shownas a liability. Short Term Compensated Absences, Beginning Balance Increases in Compensated Absences Decreases In Compensated Absences Compensated Absences, Ending Balance
Long Term
6,148.45 85.62
71,402.51 7,359.27
6,234.07
78,761 78
6. DUE TO OTHER FUNDS
08/27/07 . Unaudited
In FY03, the Department of Administration became a participant in a naw Worke~s Compensallon plan. The previous Worke~s Comp plan for the Department of Admlnlstrallon, administered by Risk Managament, had a surplus balance. Funds are returned 10 Ihe appropriate divisions based on the status of outstanding claims. In FY07, Ihe total Due To other Funds of $24,19739 is the summation of the following: • $10,315.26 to health and safety committee topurchasa supplies andlor memberships. • $12,307.78 to Comm. Media. • $1,574.35 to other slale agencies and political subdivisions as a settlement agreement, flied by New York . . Attorney General & New York Slate Superintendent of Insurance for overcharges of brokerage fees. This amount will be returned as received from the settlement as follows: $787.68 In P,f08, and $786.67 In FY09. In FY06, the lotal Due To Other Funds of $50,576.39 is the summation olthe following: $10,315.26 to health and safety committee to purchase supplies andlor memberships. $37.147.7810 Comm Media. $3,113 35 to other slate agencies and political subdivisions as a settlement agreement, filed by New York Attorney General & New York State Superintendent of Insurance for overcharges of brokerage fees, This amount will be returned as received from the settlemenl as follows: $1,539.00 In FY07, $767 68 In FY08 and $786.67 In FY09. 7. NET ASSETS During FY02, the State of Minnesota Implemented new accounting standards as prescribed by the Governmental Accounting Standards Board (GASB). The standards Include revised statement formats which resulted In 1he change from retained earnings to net asset reporting. For historical cost comparison, the lotal nel assets and the retained earnings have been reconciled as shown below. Invesled In Capital Assets, Net of Related Debt Unrestricted Net Assats Total Net Assets
0.00 6,266,761·.71 6,266,761.71
Schedule of Retained Eamlngs Beginning Retained Earnings Prior Period Adjustment Quarterly Net Income (Loss) Ending Retained Earnings
1stQIr 6,616,056.37 000 (160,971.19) 6,435,067.16
2ndQtr 6,435,087.16 0.00 829,070.36 7,264,157.56
3rd QIr 7,264,15756 412.00 741,026.09 6,005,595.65
4th Qlr 6,005,595.65 0.00 263,166.06 6,266,761.71
Add: Capital Contributions Reconcllialion 10 Total Net Assets
0.00 6,435,067.16
0.00 7,264,157.56
0.00 6,005,595.65
0.00 8,266,761,71
8. ADJUSTMENT TO NET ASSETS During .the 3rd quarter of FY07, Ihere was an adjustment to net assets for $412.00. This reflecls a reduction 10 overstated FY05 salary expense.
,r
E OF MINNESOTA o°'vlANAGMENT i" 'UND410 ~ .ARY OF ACTUAL AND IMPUTED REVENUES FOR THE YEAR ENDING JUNE 30, 2007
G02-0005 G02-0009 G02-0010 G02-0011 G02-0012 G02-0014 G02-0015a G02-0015b G02-0016 G02-0017 G02-0021 G02-0021a G02-0021b G02-0021c G02-0021f G02-00210 G02-0021h G02-0024 G02-0026 G02-0028 G02-0029a G02-0029b G02-0029c G02-0030 G02-0031 G02 B04 B13 B14 B22 B42 B9U
-
.( t~_ E60 E77 G06 G17 G19 G45 G46 G67 G92 G9L G9M G9N G9Q G9Y H12 H55 H55(b) H75 H76 H7S J33 J52 J65 P01 P07 P78 R18 R29 R32 R9P T79
CONTACT:
Materials Service and Distribution State Architects Office Oil Overcharae (Stripper Wells Admlnlstraiton Cost Allocation STAR Captial Group Parkina Fleet Services Fleet Services - Commuter Van Deveiopment Disabilities Risk Manaoement Plant Manaoement Plant Manaoement Leases Plant Manaaement Repairs Plant Management Materials Transfer Plant Mgmt (Facilities Repair & Replacement Plant Momt (Janitorial Service) Plant Manaoement (Eneroy) MN Bookstore Manaoement Analysis Office Supply Connection Cooperative Purchasino (CPVl Cooperative Purchasino (MMCAP) Cooperative Purchasinq (Medical Supplies InterTechnoloqies Group Central Mail ADMINISTRATION DEPT AGRICULTURE DEPT COMMERCE DEPT ANIMAL HEALTH BOARD EMPLOYMENT & ECON DEVELOPMENT DEPT LABOR AND INDUSTRY DEPT MINN TECHNOLOGY CENTER FOR ARTS EDUCATION MN STATE COLLEGES/UNIVERSITIES DEPARTMENT OF EDUCATION FARIBAULT ACADEMIES ARTS BOARD HIGHER EDSERVICES OFFICE ZOOLOGICAL BOARD ATIORNEY GENERAL HUMAN RIGHTS DEPT INDIAN AFFAIRS COUNCIL MEDIATION SERVICES DEPT OFFICE OF ENTERPRISE TECHNOLOGY REVENUE DEPT OMBUDSPERSON FOR FAMILIES BLACK MINNESOTANS COUNCIL CHICANO LATINO AFFAIRS COUNCIL ASIAN-PACIFIC COUNCIL FINANCE - DEBT SERVICES DISABILITY COUNCIL HEALTH DEPT HUMAN SERVICES-CENTRAL OFFICE HUMAN SERVICES-INSTITUTIONS VETERANS AFFAIRS DEPT VETERANS HOME BOARD EMERGENCY MEDICAL SERVICES BD TRIAL COURTS PUBLIC DEFENSE BOARD SUPREME COURT MILITARY AFFAIRS DEPT PUBLIC SAFETY DEPT CORRECTIONS DEPT ENVIRONMENTAL ASSISTANCE NATURAL RESOURCES DEPT POLLUTION CONTROL AGENCY WATER & SOIL RESOURCES BOARD TRANSPORTATION DEPT
Other Federal Aaencies Total Non-Federal Aaencies Total
Phil Blue
FULL RATE(S) FULLRATE(S BILLINGS RATES) BILLINGS UNBILLEC REVENUES COLLECTED IMPUTED REVENUES 0 0 a 17,984 17,984 17,984 0 0 a 0 0 a 186 186 186 a 0 0 612,945 612,945 612,945 4,444 4,444 4,444 153 153 153 l 280 280 280 434,643 434,643 434,643 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3,223 3,223 3,223 464 464 464 1,669 1,669 1,669 0 0 0 0 0 0 0 0 0 0 0 0 755 755 755 6,678 6,678 6,678 2,768 2,768 2,768 7,856 7,856 7,856 1,452 1,452 1,452 30,520 30,520 30,520 5,054 5,054 5,054 5,925 5,925 5,925 38,033 38,033 38,033 4,846,274 4,846,274 4,846,274 16,504 16,504 16,504 6,649 6,649 6,649 2,395 2,395 2,395 5,814 5,814 5,814 92,187 92,187 92,187 15,387 15,387 15,387 1,356 1,356 1,356 837 837 837 0 0 0 43,833 43,833 43,833 29,620 29,620 29,620 0 0 0 262 262 262 167 167 167 0 0 0 0 0 0 0 0 0 47,427 47,427 47,427 609,401 609,401 609,401 0 0 0 5,707 5,707 5,707 101,925 101,925 101,925 1,142 1,142 1,142 599 599 599 9,640 9,640 9,640 11,960 11,960 11,960 13,849 13,849 13,849 447,553 447,553 447,553 590,419 590,419 590,419 0 0 0 655,371 655,371 655,371 30,635 30,635 30,635 0 0 0 1,059,652 1,059,652 1,059,652 0
0
0
1,161,860
1,161,860
1,161,860
10,983,453
0
0
0
0
0
10,983,453
0
0
10,983,453
. -'~
l
Other Self-Insurance Rates vary for miscellaneous coverages that we self-insure through the RMF, including inland marine, garagekeepers' legal liability, and homeowners' warranty. The homeowners' warranty coverage is restricted to a few technical colleges where students receive training by actually building a house that is later sold. The rates for these miscellaneous coverages are up to 30 percent lower than the current rates in the private marketplace because we eliminate the costs ofthe redundancies a private insurer includes in the'ir rates.
Outstanding Loans Risk Management has no outstanding loans.
Financial Challenges RMD continually monitors client operations and assesses exposures to loss for the purpose of analyzing, evaluating, controlling, and insuring risk. As a result of unacceptable auto liability loss experience in FY05, the automobile line has come under scrutiny. The need for statewide loss control policies to improve on life safety (auto accidents are the leading cause ofdeath under workers' compensation), as well as manage the cost of auto insurance, led to the creation of a task force charged with the responsibility of developing a statewide transportation policy and also to provide additional input on proper towing procedures, van safety, and motor vehicle record checks. The degree of success of this program will be instrumental in achieving safer state driving experience which will lead to lower premium costs for both auto and workers' compensation insurance. The difficult property reinsurance market has resulted in the RMF retaining the first $2 million of each and every loss. This is a fourfold increase in the RMF's net retention thatwas $500,000 prior to FY03. The RMF can handle, on its own, up to two total losses, or $4 million. However, if a particularly poor loss year should occur, the RMF may need to borrow money through the state's Department of Finance. If it is necessary to borrow money, the total will range from $2 million to $4 million.
Expected Impact of Pricing In FY07, the following pricing impacts are proposed: );>
The Auto Liability rates for non-sirened vehicles will remain unchanged for FY07, with the exception of Anoka County,as discussed below. Beginning in FY05, Auto Liability rates for sirened vehicles were surcharged 50 percent of the non-sirened vehicle rate, up from a 25 percent surcharge in prior years. There will be no further changes to sirened vehicle rates for state agencies in FY07, ,except for sirened vehicles owned by Public Safety. Their sirened rate will increase from $237 per vehicle to $474 per vehicle, a 100 percent increase. This rate increase is necessary due to the adverse loss history that Public Safety's sirened vehicles have experienced over multiple years. The financial impact for Public Safety will be approximately $150,000. Anoka County, will see an increase in both sirened and non-sirened vehicle rates due to deteriorating loss experience. The sirened rate wilUncrease from $263 to $526 and the non-sirened rate will increase from $210 to $420. The financial impact for Anoka County will be approximately $60,000.
~
The Auto Physical Damage rate for a $500 deductible will remain unchanged for FY07, whereas the current Auto Physical Damage rate of $.90 for a $1,000 deductible will decrease by 11 percent, to $.80. The expected impact is a $27K premium reduction.
Risk Management Division FY07 Business Plan
Page 14
Mitigating the declining trend in the Auto Physical Damage loss experience for the Department of Human Services and the Metropolitan Airports Commission is being addressed with deductible changes. The Department of Human Services deductible will increase from $500 to $1,000 and Metropolitan Airports Commission's deductible will increase from $500 to $2,500 for licensed motorized vehicles valued under $50,000. Declining loss experience in this line necessitates that Anoka County receive an 89 percent rate increase, from $1.58 to $2.98. The financial impact for Anoka County will be approximately $41,000. ~
General Liability rates for Minnesota State Colleges and Universities will remain the same at $5.64 per student and teacher FTE. Their satisfactory loss record allows *e RMD to maintain the same rate as . expiring. Also, the rate for owners', landlords', and tenants' exposures will remain the same at $40 per 1,000 square feet due to favorable loss experience.
~
FY07 Property rates will remain the same, following an average decrease of21 percent in FY06. Although inconclusive at this time, reinsurance terms and conditions are expected to remain the same, as significant improvements were seen in the FY04, FY05, and FY06 reinsurance policy forms. (An exhaustive search for a reinsurance market took place three years ago. From all indications, no other markets are offering a property reinsurance program equal to that of our current reinsurer's comprehensive program, which is designed specifically for public entities. The broker RFP responses received in late 2005 included conceptual reinsurance programs, none of which were as comprehensive and cost effective as our current program through PEPIP.)
~
Four years ago, the RMF implemented the Property Loss Control Program. Through the concerted efforts of state agencies, the reinsurer, the broker, and the RMD, over 40 physical property loss control surveys have been conducted. These surveys resulted in the identification of a number of property protection deficiencies. A recommended course of act.ion to correct the deficiencies is given to the agency or facility. The Property Loss Control Program continues to be a high priority item for the RMD. We all need to continue to improve this effort in order to manage the state's real and personal property exposures.
~
The consulting fee will be increased from $87.50 to $100.00 per hour, which is closer to the rates charged by the Management Analysis and Development Division and Attorney General's Office. The total revenue impact will be minimal.
Risk Management Division FY07 Business Plan
Page 15
Assumptions for Rate Matrix Minnesota Department of Administration Risk Management Division Assumptions: Changes in Expenditures for Fiscal Year 2007 Business Plan . OPERATING REVENUE/EXPENSES REVENUE - Self Insurance Premiums RSRC* 2595 Change = 5.3% or $482,479 The increase in premium is due to $210K increase in auto rates and property value increases. In addition, value increases in both auto and property will add another $300K to th~ revenue base. RSRC REVENUE -Interest Income 8000 Change = 21.9% or$158,186 Interest rates are continuing to increase. Coupled with invoicing, all done in the first quarter, there is more of the year to accumulate interest on the increased dollars. The final result depends on actual interest rates and severity of claims. 2B REPAIRS Change = (50%) or ($500) Decrease is due to historically low costs in this expense cateaorv. 2C PRINTING Change = 25% or $1,000 Printing costs have bee.n low the last few years since the RMD does most of its own printing, The increase is to cover advertising materials that we can't print in-house. 20 BROKER SERVICES Change = 3,650.0% or $182,500 This is a reclassification from the reinsurance expense to operating expense. We were able to save almost $100K by going from a commission charge to a flat fee approach for our property reinsurance program. COMPUTER SERVICES 2E Change = (43.4%) or ($39,083) This decrease is due to better management of our Harbor backup costs and Ian support charges being reclassified to communications. 2F COMMUNICATIONS Change = 143.9% or $29,310 The increase is due to reclassification from computer service to communications for telephone and computer costs as well as Ian support. 2G TRAVEL Change = 6% or $567 Slight Increase for anticipated increases in fuel costs and staff travel. SUPPLIES 2J Change = (28.1 %) or ($5,870) This category has been decreasing for the last five years. With a full staff, we do not anticipate the same level of expense as last year when 2 FTE's were added within six months. CLAIMS (Including IBNR) - Self Insurance 2M Change = 12.7% or $561,595 Increase is due to lower FY06 claim expense. In FY07, we have to assume the potential for a large property loss. 2M ADJUSTING SERVICES Change = 44.7% or $93,288 A new RFP for TPA services went out in FY06 and will come into play in FY07. Services have increased for claim service and the budget reflects the new deal with increased costs. 2M REINSURANCE Change = 11.0% or $311,144 Casualty reinsurance, due to a large claim, is expected to increase $150K; Property reinsurance, despite moving $150K to Broker Services, will increase approximately $160K due to increased statewide property values. 2M OTHER OPERATING COSTS Change = (41.8%) or($10,921) When the property insurance market was volatile, we researched possible avenues to obtain our reinsurance. A group of states was going to join together to research possibilities. We budgeted for this joint effort, but the program did not come to fruition. 2P STATEWIDE INDIRECTS Change = 100.1 % or $36,815 This was a higher allocation than budgeted for. , Full-time equivalents (FTEs ) for FY07 Will be 11. There is no Increase In FTE s planned for FY07. The assumptions for the business plan include an inflation factor of 0% for operating expenses.
Risk Management Division FY07 Business Plan
Page 16
Rate Matrix FISCAL YEAR 2007 RATE PROJECTIONS Automobile Liability Claim Expense MN Auto Assigned Claims Bureau Expense Estimated Statewide/Agency Allocation Estimated Miscellaneous Expense Estimated Salary Expense Reinsurance Premium Surcharge Premium (Public Safety & Anoka County) TOTAL BASE PREMIUM 2007 ESTIMATED DIVIDEND TOTAL NET BASE PREMIUM
General Liability
(Estimated) Property/ Boiler/ Cri.me
Miscellaneous Lines
$879,408
$1,004,046
$1,276,702
$334,025
7,967 47,642 90,130
11,561 69,761 142,592 175,000
19,764 97,305 234,636 2,432,735
3,856 22,973 49,146
1,402,960 621,904 $ 781,056
4,061,142
410,000
$4,061,142
$410,000
Automobile Physical Damage
$1,597,391 7,180 23,738 117,654 278,645 525,000 208,959 2,758,567 358,124 $2,400,443
1,025,146 $1,025,146
.,
Total $5,091,572 7,180 66,886 355,335 795,149 3,132,735 208,959 9,657,815 980,028 $8,677,787
ESTIMATED FY07 PREMIUM Based on Estimated Vehicle Costs and Insurable Values Automobile Liability Rate per Vehicle
$158
Number of Vehicles (FY07 Estimate) Estimated FY07 Premium
14,350 $2,758,567
Automobile Physical Damage Auto Physical Damage per $100 Insurable Value
$0.96 $0.80 $1.47 $1.37 $1.44 $2.98 $1.47 10,396 $81,707,692 $ 1,025,146
Number of vehicles (Estimated) Estimated Insurable Value (FY07) Estimated FY07 premium General Liability Specific rates established by exposure Estimated FY07 premium Pl'operty (including Boiler and Crime) Property per $100 insurable value Includes $.0269 reinsurance premium FY07 estimated total insurable value Estimated FY07 premium
Various $1,402,960
$500 Deductible Option $1,000 Deductible Option $500 Deductible Option - Travel Management, MN State Colleges & Universities*, and Public Safety $1,000 Deductible Option - MN State Colleges & Universities* $1,000 Deductible Option - Dakota County $1,000 Deductible Collision/$250 Comprehensive - Anoka County $2,500 Deductible Option - MAC
Tort Limits ($300,000/$1 million)
Various $9,070,149,826 $ 4,061,142
Inland Marine Specific rates established by exposure FY07 estimated total insurable value Estimated FY07 premium
Various $115,743,067 $ 375,000
Garagekeepers Specific rates vary by limits of liability Estimated FY07 premium
Various $30,000
All Others Rates established by consultation with insurance broker Estimated FY07 premium
Various $5,000
TOTAL ESTIMATED FY07 PREMIUM
*
non-sirened; $237 sirened ($474 sirened - Public Safety; $210 non-sirened, $263 sirenedDakota County; $198 - MnDOT & MnSCU; $420 non-sirened & $526 sirened - Anoka County)
$9,657,815
Average rates for MnSCU. Actual rates charged will be based on Auto Physical Damage loss experience.
Risk Management Division FY07 Business Plan
Page 17
Rate Matrix Computations MINNESOTA DEPARTMENT OF ADMINISTRATION RISK MANAGEMENT DIVISION FOR FISCAL YEAR 2007 1.
Describe estimation method used to determine billable units. Based on history for a certain period? Based on working with customers? Etc. ~1
Property - The billable units for property coverage consist of the total insured property values. A 4 percent inflation factor is applied to the FY06 real and personal property values to obtain the billable units for FYO? General Liability - Total square foot area of insured premises and student and teacher FTEs make up the billable units, for the most part, for General Liability. Historical data is used in determining the FYO? billable units for General Liability. Auto Liability - The total number of vehicles reported by insured clients constitutes the billable units for Auto Liability. Historical data, as well as insights pertaining to proposed increases or decreases in the state's fleet (e.g., outsourcing vehicle rentals), impacts the billable unit base used for FYO? Auto Physical Damage - Billable auto physical damage units consist of the total number of vehicles that insured.clients report to the RMD for the purpose of obtaining comprehensive and collision coverage. Factors influencing billable unit projections are historical data, as well as impending changes in the state's fleet. 2.
Describe cost and usage estimation methods.
See #1 above; 3.
Method used to allocate expenses to cost centers by MAPS object class (each cost center should recover its own expenses).
Insurance premium covers expenses for each line of business. 4.
Treatment of capital equipment, including estimated purchases and depreciation method.
Risk Management is straight-line depreciating its equipment. No equipment purchases are anticipated for FYO?
Risk Management Division FY07 Business Plan
Page 18
Six-Year Rate Comparison MINNESOTA OEPARTMENT OF ADMINISTRATION RISK MANAGEMENT DIVISION FOR FISCAL YEAR 2007
Rate
Change FY20C7 FY07/FY06
FY2002
FY2003
FY 2004
FY2005
FY2006
$189
$158
$158
$189 $189
$210 $158 $158
$210 $158 $158
5158 $210 $210 $158 $158
$158 S210 $210 $198 $198
S158 $420 $210 $198 $198
0.00% 100.00% 0.00% 0.00% 0.00%
$236
$263 S198 $198
S263 S198 $198
$263 $263 S237 5237
$263 S263 S237 $237
$526 S263 $237 $474
100.00% 0.00% 0.00% 100.00%
$0.96 $0.90 $1.47 $1.37
$0.96 50.90 $1.47 $1.37 $1.44
SO.96 150.90 $1.47 $1,37 $1.44
$0.96 $0.90 $1,47 $1.37 $1.44 $1.58
Varies
Varies
Varies
$0.96 50.80 $1.47 $1.37 $1.44 $2.98 $1.70 Varies
0.00% -11.11% 0.00% 0.00% 0.00% 88.61% 0.00%
Varies
$0.96 50.90 $1.47 $1.37 $1.44 $1.58 $1.70 Varies
SO.1000 $0.0650 $0.0550 $0.0500 SO.0375 SO.0300 $0.0250
$1.1250 $0.0975 SO.0825 SO.0750 $0.0656 50.0600 $0.0550
$1.1250 $0.0975 $0.0825 $0.0750 SO.0656 $0.0600 $0.0550 SO.0510
$0.1250 $0.0975 $0.0825 $0.0750 SO.0656 $0.0600 $0.0550 SO.0510
50.1250 $0.0825 $0.0675 $0.0600, $0.0500 $0.0425 $0.0375 $0.0340
$0,1250 50,0825 $0.0675 $0.0600 SO.0500 $0.0425 $0.0375 SO.0340
0.00%1 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
$0.25 $0.30 $0.50 SO.75
$0.25 $0.30 $0.50 50.75
$0.25 $0.30 $0.50 $0.75
$0,25 $0.30 SO.50 50.75
SO.25 $0.30 $0.50 $0.75
$0.25 $0;30 $0;50 $0.75
0.00% 0.00% 0.00% 0.00%
$0,50 $1.30 SO.65 $1.75
$0.50 $1.30 SO.65 $1.75
$0,50 $1.30 $0.65 $1.75
$0.50 $1.30 SO.65 S1.75
$0.50 $1,30 $0.65 $1.75
$0.50 $1,30 $0.65 S1.75
0,00% 0.00% 0.00% 0.00%
$0.25 $0.30
$0.25 SO.30 $0.40
50.25 $0.30 SO.40
$0.25 SO.30 SO.40
$0~25
$0040
SO.25 $0.30 $0.40
$0.30 $0.40
0.00% 0,00% 0.00%
$0.50 $0.65
$0.50 $0.65
$0.50 $0.65
$0.50 SO.65
$0.50 SO.65
SO.50 SO,65
0.00% 0.00%
SO.50 $0.65
$0.50 $0.65
$0.50 $0.65
$0.50 SO.65
SO.50 SO,65
SO.50 $0.65
0.00% 0.00%
$0.30
SOAO
SO.30 $0.40
$0.30 $0.40
SO.30 SO.40
$0.30 $0.40
$0.30 SO.40
0.00% 0.00%
SO.90
$0.90
$0.90
SO,90
SO.90
$0.90
0.00%
$0.20 $0.25 $826.87
$0.20 $0.25 $826.87
SO,20 $0.25 $826.87
$020 50.25 $826.87
$0,20 SO,25 5826,87
$020 $0.25 $826.87
0.00% 0.00% 0.00%
$85.00 585.00 $85.00
$87.50 $87.50 $87.50
$87.50 587.50 $87.50
$87.50 $87.50 $87.50 $55.00 Varies
587.50 5100.00 S87.50 $ 100.00 $87.50 S 100.00 $55.00 $55.00 Varies Varies
14.29% 14.29% 14.29% 0.00% NIA
!Automobile Liability per non-sirened ~vehicle (except those listed below)
Anoka County Dakota county MnDOT Minnesota State Colleoes and Universities Auto Liability per sirened vehicle Anoka County Dakota County I Metropolitan Airports Commission Public Safety IAutomobile Physicel bamaqe (per $100 of insurance) $ 500 deductible i $1,000 deductible $ 500 deductible (selected agencies) $1,000 deductible (selected aoencies) I $1,000 deductible (Dakota Countvl 52501$1,000 deductible (Anoka Countvl $2,500 (fVlnDOT lease/purchase snowplow chassis) General Liability Prooertv (including Boiler & Crime/Cyberll per $100 of insurance $ 1,000 deductible S 2,500 deductible $ 5,000 deductible $ 10,000 deductible I I $ 25,000 deductible i $ 50,000 deductible i 5 i 00,000 deductible I $250,000 deductible Inland Marine (per $100 of insurance) Computer Equipment ($100 min prem 1st vr of new business) $1,000 deductible $ 500 deductible S 250 deductible $ 100 deductible Fine Arts (S100 min prem 1st yr of new business) S1,000 deductible - owned exhibits S1,000 deductible - non-owned exhibits (blanket limit) S 500 deductible - owned exhibits S 500 deductibie - non-owned exhibits (blanket limit) Contractors' Equipment (S250 min prem 1st yr of new business) 52.500 deductible $1,000 deductible $ 500 deductible tvlusicallnslruments ($100 min prem 1st vr of new business) S1.000 deductible S 500 deductible Scoreboards (S100 min prem 1st vr of new business) 51,000 deductible I $ 500 deductible Cameras/ATV ($100 min prem 1st yr of new business) $1,000 deductible , S 500 deductible Radio & TV Towers iS250 min prem 1st yr of new business) $1,000 deductible Miscellaneous Equipment (S100 min prem 1st vr of new business) $1,000 deductible $ 500 deductible Garagekeepers (averaqe premium) Consultinq Services Fee Schedule - per hour Claims ConSUlting UnderwrilinfJ ConsultinfJ Other Non-Insured Tort Claims 8il1backs
,
Varies
Varies
Varies
N/A
Page 19
Schedule of Loans MINNESOTA DEPARTMENT OF ADMINISTRATION RISK MANAGEMENT DIVISION FOR FISCAL YEAR 2007
Risk Management doesn't have, nor does it anticipate, loans or master leases in FY07. Vendor and Loan Type (General Fund, Intra fund, 3mParty)
Date Issued Amount Repaid Outstanding Amount Repayment Schedule
Amount
o o __ 0 o o __ 0 o
_'_1_FY FY
FY 2007 FY
This loan will be completely paid on _ _1__'
_
Note: The outstanding amount ties to the financial statements included in the FY 2007 business plan. Since the financial statements were issued, additional payments of $ were made on
--'--'--Master Lease Master Lease 10
Amount
o (tie to financial statements) o
Total Principal & Interest as of_I_'_ _ fd Anticipated loans 3 qtr th Anticipated loans 4 qtr Total Repayment Schedule FY 2006 FY 2007 FY 2008 FY 2009 FY 2010
__ 0 __ 0
o o o o
__ 0
-l1 th
This loan, including anticipated draws through 4 quarter, is anticipated to be fully paid on _ _1__1_ _"
Risk Management Division FY07 Business Plan
Page 20
;;Vi v;.. 7;"'
7'
..::>..
..... =
MINNESOTA DEPARTMENT OF ADMINISTRATION RISK MANAGEMENT DIVISION FOR FI SCAL YEAR ~007
!J')
('"'jo.
§
""
(JQ f1)
S
I'Y 2002
FY 1003
ACTUAL
..AQ!l.;I,!,
n
11l0~
_t}GTI.1AL
FY 20115
F\' 2006
I'y 2007
..AillM1
licl.ILurallc(' Plt:t1.:1l1l11!o
5c1f-lnt'lJr.lr.l;.c
{l.I39S,"lO:t
9.081.S59
58:1.14('
119,S~~
';y'OIl:Crs'('OllIP
1'10
OpcfnUug EXPCllSCli Cl;lhm: - Sdf·11l5UfJO((:
-.l
WorJ.:crs· C'l)mp ('Iaint.!. Claims. JBNk snlll.ries o1nd Hcnefhs:
CO
~ 5"
3.390.913 61O,2S0
.\ ,I ~1},1·).J1 195,3J6
lH.ti61 StJl,21 Q
1,.IIJ,9·f{)
707.?!'?> ·0.9;2
Rent Adn:11iSillg
,1),,1.0
0
{jon
V>
Rep'liT::>
2,IOD
4.~(,
>-tl
lIlSur,Ul':c
;(J~
41l
("t,
'"
§
inSUf;JIl..:'.C I'tcmium Exl'cn.~c - BlIlbad:.
Rchlsurancc P"rtmiulll· Sdl:lnSlJr~fl(c
rdllting Adjusling Sen:icrs
aro}.cf Stn'k~ Lcgul & Olher Services Data Pror.c~sing - complltcr sc:p.·jccs (:omnlUnk'Jltions
961.9l'W 1,)36.142 :!I.W2 2OJ,17J 87,('00 189,894 1.:J5J 11,59l
~.O()3,O86
°
(10?,W3) 118,9·13 .H,42.t ·1,&7il ()
1.943)
1.15~.140
816.~78
1.127.097
.J.?.Ol\OSS IS.IMt j9ti.9S0
7.,9IH.«:.62
2,60$.W6 5,146 19J;S.,uJ
6J.250 51,OM (J,O.:(3"'.7...:;8-"4,.:;;53:.::8:.::.2'?0)'----:==:-:::-_--,~~....,...,=-._==....,...,-_==~ 17,168,872.21 0.00 618,6.86.42 1,806,104.76 960,626.64 344,993.03
1,806,104.76
960,626.64
344,993,03
;:;0:.00 28,113,876;22
.Peroentage based on subtotal
Redistribution of Clerioal Support
0.00 29,113,876,22
SUBTOTAL Redistribute Overhead Salaries (Admin and Section Admin Salaries)
(519,6~6.42)
SUBTOTAL
6,828,776.24
3,264,614.47
18,724,967.51
0.00
0.00
(1.806.104.76) 0,00
(0.00) 860,626.64
344,893.03
_ _6_·1..0!'.,.13..!:!'P..
Operating Expenses
TOTAL· Agency Expenditures. w/out Rent
7,108,667.77
Tolal Blllablo Hours (per dooketlng)
3,969,140.11
'_'l(CjiWI.
Hourly Rates· w/out Rent
22,836,692.14
960,626.64
344,993.03
TOTAL· Agency Expenditrues • wi RENT
Total Billable Hours (per dooketlng)
Hourly Rates· wi RENT
..
..!'?.~"O'~.7.F
7,644,716.64
3.6,220,008.02
36,220,008.02
:JCI#MillImJ
·63.82
111,81
I_Jik~~1~1_.~1~\t~~\ijii,[i;fj\3%,siliifNf{1tl1§7{1
RWmIllllllIllllll!ll1ilIlll1l!IIIIIIIIl1IlIIIIIlIIIllIIIII!IlIIIiIIII.
28,113.876,22
299;309.44 4,268,449.66
2,557,455.00
1,722,087.78•• 24,668,679.93
"'fiil,
M"I'"
68.64
120.24
0.00
0.00
37,777,483.02
·O:\1WKFlLES\FINAlBllllNGRATES\FY2007\FINAlBtLl-2007_PLAN.123
Page 2 1,\: I
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Table of Contents and Exhibit B Step-Down Schedules
TABLE OF CONTENTS Roll Forward Costs by Department Step-Down ·Calculation Summary of Allocation Basis and Allocated Costs. Allocation Statistics
Exhibit A Exhibit B Exhibit C Exhibit D
~
Exhibit B-Central Service Costs Step-Down Calculations EXHIBIT B SCHEDULE NUMBER 1" STEP 2nd STEP
EQUWMENTUSECHARGE Nature and Extent of Service
1.0
N/A
Schedule of Costs to be Allocated by Function..........
1.1
NIA
Allocation: Equipment Use Charge
1.2
N/A
N/A
20.0
Schedule of Costs to be Allocated by Function
NIA
20.1
Allocation: General Support
N/A
20.2
Nature and Extent of Services
2.0
21.0
Schedule of Costs to be Allocated by Function
2.1
21.1
Allocation: General Support
2.2
21.2
Allocation: Commissioner's Office
2.3
21.3
Allocation: Office of Grants Management
2.4
21.4
Allocation: Human Resources
2.5
21.5
Allocation: Financial Management and Reporting
2.6
21.6
Allocation: Materials Management Administratiou
2.9
21.9
Allocation: Targeted Group Disparity
2.91
21.91
Allocation: PIT Contract Savings Negotiation
2.92
21.92
Nature and Extent of Services
3.0
22.0
Schedule of Costs to be Allocated by Function
3.1
22.1
Allocation: General Support
ADMINISTRATION-DEPARTMENT ALLOCATED FROM STEP 1 Nature and Extent of Services
:
ADMINISTRATION-MANAGEMENT SERVICES
ADMINISTRATION-8TATE FACILITIES SERVICES
3.2
22.2
Allocation: Resource Recovery
:
3.3
22.3
Allocation: Leasing
3.4
22.4
Allocation: Plant Management Energy
3.5
22.5
10f4
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Table of Contents and Exhibit B Step-Down Schedules
EXHIBIT B SCHEDULE NUMBER I" STEP 2nd STEP
. ADMINISTRATION-STATE AND COMMUNITY SERVICES Nature and Extent of Services
4.0
23.0
4.1
23.1
Allocation: General Support
4.2
23.2
Allocation: Central Mail.
4.3
23.3
Schedule of Costs to be Allocated by Function
,
OFFICE OF STRATEGIC MANAGEMENT AND PERFORMANCE EVALUATION Nature and Extent of Services
7.0
26.0
Schedule of Costs to be Allocated by Function
7.1
26.1
7.2
26.2
Allocation: General Support
:
Allocation: Perfonnance Measurement
7.3
26.3
Allocation: Daily Digest
7.4
26.4
Nature and Extent of Services
6.0
25.0
Schedule of Costs to be Allocated by Function
6.1
25.1
OFFICE OF ENTERPRISE TECHNOLOGY
Allocation: General Support·
6.2
25.2
Allocation: IT Receipts
·
6.3
25.3
Allocation: IT Spend
6.4
25.4
Nature and Extent of Services
8.0
27.0
Schedule of Costs to be Allocated by Function
8.1
27.1
Allocation: General Support
8.2
27.2
Nature and Extent of Services
9.0
28.0
Schedule of Costs to be Allocated by Function
9.1
28.1
Allocation: General Support
9.2
28.2
Allocation: Treasury
9.3
28.3·
FINANCE-FISCAL MANAGEMENT AND ADMINISTRATION
FINANCE-TREASURY DIVISION
FINANCE-BUDGET DIVISION Nature and Extent of Services
~
10.0
29.0
Schedule of Costs to be Allocated by Function
10.1
29.1
Allocation: General Support
10.2
29.2
Allocation: Analysis and Control
10.3
29.3
Allocation: BudgetOperations and Planning
10.4
29.4
2of4
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Table of Contents and Exhibit B Step-Down Schedules
EXHIBIT B SCHEDULE NUMBER 1,t STEP 2nd STEP
FINANCE-ACCOUNTING DIVISION Nature and Extent of Services
11.0
30.0
Schedule of Costs to be Allocated by Function
ILl
30.1
Allocation: General Support
11.2
30.2
Allocation: Central Payroll
11.3
30.3
11.4
30.4
11.5
30.5
11.6
30.6
Allocation: Accounting Services Allocation: Financial Reporting
:
Allocation: Financial Reporting-Single Audit
FINANCE-INFORMATION TECHNOLOGY, MANAGEMENT & ADMINISTRATION Nature and Extent of Services
12.0
31.0
Schedule of Costs to be Allocated by Function
12.1
31.1
Allocation: General Support
12.2
31.2
Allocation: MAPS Operations and System Support
12.4
31.4
Allocation: SEMA 4 Operations and System Support
12.5
31.5
Allocation: Budget Service-Computer Operations
12.6
31.6
Allocation: SEMA 4 Operations-Special Billing
12.7
31.7
Allocation: MAPS Operations-Special Billing
12.8
31.8
ADMINISTRATION-CAPITAL PROJECT AND RELOCATION Nature and Extent of Services...................................................................................... 17.0
36.0
Schedule of Costs to be Allocated by Function
17.1
36.1
Allocation: General Support
17.2
36.2
Allocation: Relocation Agriculture
17.3
36.3
Allocation: Relocation Health
17.4
36.4
Allocation: Relocation Admin Bldg Abate
17.5
36.5
Allocation: Vets Service Bldg
17.6
36.6
Allocation: Relocation Weights and Measures
17.7
36.7
Nature and Extent of Services
13.0
32.0
Schedule of Costs to be Allocated by Function
13.1
32.1
EMPLOYEE RELATIONS
Allocation: Commissioners Office/General Support
13.2
32.2
Allocation: Personnel Administration
13.3
32.3
Allocation: Critical Services - FTE's
13.6
32.6
Allocation: Critical Services - Agencies
13.6
32.7
30f4
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Table of Contents and Exhibit B Step-Down Schedules
EXHmIT B SCHEDULE NUMBER 1" STEP 2nd STEP
MEDIATION SERVICES Nature and Extent of Services
,
Schedule of Costs to be Allocated by Function
;
14.0
33.0
14.1
33.1
Allocation: General Support
14.2
33.2
Allocation: State Agencies
14.3
33.3
Nature and Extent of Services
15.0
34.0
LEGISLATIVE AUDITOR Schedule of Costs to be Allocated by Function
15.1
34.1
Allocation: General Support
15.2
34.2
Allocation: Finance Audits
15.3
34.3
Allocation: Program Audits
15.4
34.4
Allocation: Single Audits
15.5
34.5
STATE AUDITOR-SINGLE AUDIT Nature and Extent of Services
16.0
35.0
Schedule of Costs to be Allocated by Function
16.1
35.1
Allocation: Single Audit
16.2
35.2
40f4
Deptart' .
f
Finance
'18/2008
2009
General Support Allocations Budget Fiscal Year Federal Version
AGEMENT SERVICES er's Office esources Management and Reporting Management Group Disparity ACILITIES SERVICES e Recovery Management - Leasing lment - Energy COMMUNITY SERVICES STRATEGIC PLAN AND PERF ENTERPRISE TECHNOLOGY OF FINANCE DIVISION NeE - BUDGET DIVISION ~Is & Control (EBO's) ElfOperations and Planning NGE-ACCOUNTING DIVISION ral;Payroli Iknting Services .In~l'icial Reporting Fil'iilnc;lal Reporting - Single Audit FINANCE I.T - MANAGEMENT AND ADMIN MAA§t>perations and System Support :SEMMtOperations and System Support 2;6.Bl.n:lgElIService - Computer Operations 2:i$gMA4'Operations Special Billing tions Special Billing PROJECT & RELOCATION
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -29,977 -29,97?
0 20,985 21,751 12,194 429 120 0 260 864 124 0 106 0 0 0 1,728 0 0 190 0 521 608 0 581 892 634 0 0 2,072 602 0 765 2,003 0 0 0 0 0 0 0 2,094 4 0 0 12 0 0 0 0 0 3,336 72,874 -4,427 68,446
\
0 0 0 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 16 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 25 8 33
0 0 0 232 0 11 0 0 0 0 0 109 0 0 0 0 0 0 17 0 10 66 0 0 17 12 0 0 39 0 0 0 38 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 551 -31,035 -30,484_
0 3,313 3,434 13,069 1,703 361 0 39 2,592 19 0 379 0 0 0 1,124 0 0 590 0 559 17'8 0 92 956 679 1 0 2,221 95 0 121 2,147 0 0 0 0 0 0 0 331 1 0 0 2 0 0 0 0 9 505 34,520 14,318 48,838
0 8,836 9,158 27,674 836 713 0 220 0 105
0 154 0 0 0 3,024 0 0 952 0 1,183 298 0 245 2,025 1,438 0 0 4,702 253 0 322 4,546 0 0 0 0 0 0 0 881 1 0 0 5 0 0 0 0 0 2,828 70,401 -32,182 38,219
0 11,044 11,448 257,753 1,622 5,139 0 707 2,592 337 0 92 0 0 .0 3,213 0 0 12,662 0 11,022 283 0 306 18,859 13,393 0 0 43,799 317 0 403 42,342 0 0 0 0 0 0 0 1,102 2 0 0 6 0 0 0 0 0 9,068 447,511 -17,759 429,752
0 3,313 3,434 8,721 1,093 197 0 63 864 30 0 57 0 0 0 2,009 0 0 385 0 373 310 0 92 638 453 2 0 1,482 95 0 121 1,433 0 0 0 0 0 0 0 331 1 0 0 2 0 0 0 0 23 807 26,328 6,079 32,407
Deptartment of Finance
Page 2
3/18/2008
2009
General Support Allocations BUdget Fiscal Year Federal Version
0 12,149 12,593 38,142 594 904 0 1,219 864 581 0 166 0 0 0 1,706 0 0 2,004 0 1,631 143 0 336 2,791 1,982 0 0 6,481 348 0 443 6,266 0 0 0 0 0 0 0 1,212 2 0 0 7 0 0 0 0 0
0 36,447 37,778 51,939 871 599 0 2,731 0 1,302 0 705 0 0 0 0 0 0 206 0 2,221 884 0 1,009 3,800 2,699 0 0 8,826 1,045 0 1,329 8,532 0 0 0 0 0 0 0 3,636 6 0 0 21 0 0
0 0
0
0 231,327 239,773 181,051 12,691 7,229 0 3,186 11,232 1,518 0 26 0 0 0 11,479 0 0 6,870 0 7,742 639 0 6,404 13,247 9,408 0 0 30,765 6,633 0 8,434 29,742 0 0 0 0 0 0 0 23,078 39 0 0 135 0 0 0 0 0
0 3,313 3,434 10,681 263 446 0 36 864 17 0 0 0 0 0 10 0 0 153 0 457 39 0 92 782 555 0 0 1,815 95 0 121 1,755 0 0 0 0 0 0 0 331 1 0 0 2 0 0
0 0 0
0 13,253 13,737 12,164 360 236 0 74 3,456 35 0 0 0 0 0 40 0 0 166 0 520 50 0 367 890 632 0 0 2,067 380 0 483 1,998 0 0 0 0 0 0 0 1,322 2 0 0 8 0 0 0 0 0
0 0 0 525 14 4 0 272 0 130 0 0 0 0 0 0 0 0 17 0 22 171 0 0 38 27 0 0 89 0 0 0 86 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 644 43 7 0 133 0 63 0 0 0 0 0 0 0 0 16 0 28 233 0 0 47 33 0 0 109 0 0 0 106 0 0 0 0 0 0 0 0 0 0 0 0 0
0 23,193 24,040 3,255 240 206 0 97 0 46 0 0 0 0 0 4 0 0 103 0 139 8 0 642 238 169 0 0 553 665 0 846 535 0 0 0 0 0 0 0 2,314 4 0 0 14 0
0 12,149 12,593 27,836 1,426 315 0 166 0 79 0 796 0 0 0 3,024 0 0 1,876 0 1,190 267 0 336 2,037 1,446 0 0 4,730 348 0 443 4,573 0 0 0 0 0 0 0 1,212 . 2 0 0 7 0
0
0
0
0 0
0 0
0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0
0
0
0
Deptartr
Finance
18/2008
2009
General Support Allocations BUdget Fiscal Year Federal Version
a 23,193 24,040 11,972 808 237
a 226 1,728 108
a 90
a a a 975
a a
347
a 512 291
a 642 876 622
a
a
2,034 665
a 846 1,967
a a a
a a
a a
2,314 4
a a 14
a
a
a
a
16,567 17,172 3,177 187 83
8,836 9,158 5,340 340 125
1,104 1,145 322
a
11,044 11,448 140,281 305 391
a a a
a
a
a
a
725 864 346
139
137
7
a a a a a a a a a
a 280
a a a a
a
a
a
a
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a
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a 16
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30
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a
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a a
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66
65
3
a
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a a a
1,574
1,938
10,383
83
a a
a a
a
a
a a
907
201
318
16
a
a
a
a
a a a a a a a a a a
5,999 213
136 53
228 35
14 13
1 . 66
a a
8
a
a
a
a
a
306 10,264 7,289
459 232 165
245 391 278
31 24 17
a
a a
a a
a
a
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23,837 317
540 475
907 253
55 32
a
a
a
a
403 23,045
604 522
322 877
40 53
a a
a a a a a a
a a a a a
a
a a
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1,102 2
1,653 3
881 1
110
a a
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10
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a a a a
a a a 1
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a
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a
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a
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a
a a
a a a 394
a a 264
a 1,241 163
a 214 2,123 1,508
4,931 222
a
a a
a 1,742
a
a
a
a 420
a a
a a a
a
a
882
a
a a a a a
a
a 7,731 8,013 29,019 287 89
a
a a
a 282 4,767
a a a a
a a
a
771 1
a a 5
a a a a a
Deptartment of Finance
Page 4
3/18/2008
2009
General Support Allocations Budget Fiscal Year Federal Version JIIII
a a a a a
a a a a a
a a a a a a
a
a a a a
a a a a a
a
a a a o a a
a a a a a a a a a a a a a a a a a
",:::nmHNPLoc;y,IN$:':' a a a a a a 175 a 21,570 a
a a
a a a
a
a
a a a
82 27,394 8,359
79 11,606 7,982
13 2,841 1,382
203 11,549 26,603
a
a
a
a
a
4,583 4,320 2,184
5,024 3,456 2,394
590 1,728 281
16,140 49,248 7,692
5,030 6,912 2,397
a
a
5,360
a a
a
l)(JJl.1:ION'
a a a 18 5,581 1,512
a 817 864 389
a
a
14,909
14,909
a
a a
a
a
42,857
60,706
5,046
617,965
61,978
a a
a
a
a
a
a a a a a a a a
a
a
a
a
a
19,327
20,370
2,380
56,106
a
a
a
3,413
a
a
12,005
a 15,146 61,916
14,653 6,216
2,381 11,265
37,538 11,207
32,404 2,511
a
a
a
a
a
a
3,300 13,645
12,437 25,915 18,404 15
9,669 25,071 17,805 206
1,385 4,074 2,893 3
45,689 64,228 45,613 1,589
a
a
a
a
a
6,278
15,647
1,113
666
13,701
a
a
14,909
14,909
a
a
a
13,316 . 55,443 39,374 16
a
a
a
a
a
60,185 12,880
58,225 10,014
9,461 1,434
149,162 47,318
128,759 13,791
a
a
a
a
a
16,377 58,184
12,732 56,289
1,823 9,146
60,166 144,202
17,535 124,477
a a
a a
a a
a
a a
a a
a
a
a a a
a a
a a a
a a
44,816 75
34,842 59
4,990 8
164,643 277
47,985 81
a a
a a
a a
a
a
a a
262
204
29
962
28Q
a
a
a
a
18,950 1,293
31,685 473
6,132
a
a
154
2,157
15,518 32
103,343 11,340 59,504 16,642
a
a a a
a
a a a
a a a a a
o
30,199 16,600
a 171
a a a
a a a a a a a a a a
a
a a
a a
a 681
a a
a
9,314
a
a a 2,180 5,647 4,010 1
a
13,115 2,258
a 2,871 12,679
a
a a a a a
a a a a a a a a
7,856 13
a
a
1,376
17,984
a a a
a
a a 46
a a 6
oeptartr
Finance
18/2008
2009
General Support AI/ocations Budget Fiscal Year Federal Version
0
0
a a
a a
a a
a a
a a a
a a a
a a a
a a a
a a a
804
76 28,499 8,460
17 4,468 2,476
4 1,962 422
23 7,437 2,222
35 10,520 3,360
19 6,981 2,012
2 584 166
6 3,058 552
a
177,675
0
0
a
a
a
a
a
a
a
141,068 864 67,232
8,547 3,456 4,073
1,405 3,456 669
2,262 3,456 1,078
1,775 846
3,893 0 1,855
a
a
a
98 1,728 46
a
8,421 0
6,602
0
5,202
a
a a
a a
a a
a a a a a
3,087
a
883,809 0
14,909 0 141,186 0
a
a
a a
167,735
13,584
2,470
752
4,416
a
a
a
3,235 7,278
834 1,221
a
a
148,974 55,273
14,078 33,886 0 13,258 24,087 17,106 1,093
a 461,974 254,893 181,019 918 0 591,960 478,452
a 55,938 13,731
0 4,790
a
0
a a
14,909 0 12,472
6,047
a
a a
a a
1,778 0
a a a
3,685
877
1,305
a
a
a
a
6,501 4,267
3,472 4,794
a
a
452 791
6,265 11,123 7,899
10,674 5,940 .' 4,218 1
981 774 550
1,087 1,186 0 1,363 1,860 1,321
a
a a
a a
13,795 11,055
1,797 1,016
4,320 1,412
a
a
1,292 1,738
1,795 4,177
a 288 1,427 1,013 1
a
a
a a
3,313 298
16,986 2,025
25,832 6,488
a
a
a
a
a
a
7,285 12,426 0
379 3,203
2,574 16,422
8,250 24,973
14,057 13,336
a a a a a a
a a a a a a a
a a a a a a a
a a a a a a a
7,044 12
22,577 38 0 0 132
38,466 65 0 0 225
47,776 80 294
a a 9,729 0 284,681 846
a 9,611
a 279 0 143,197 7,610 38,848 11,441
19,935 34 0 0 117
0 1,036 2 0
a
a a
a
4,145
a a a a a a a
a a a a a a a
3,537 6
4,913 8
a a
a
21
0 29
6 0 9,559
a
a
a
a
a
16,946
12,963
25,902
a a
a a
a a
a a
a a
7,966
4
12
88
0
14
10,115 0 0 0
a 30,827
41
a
9,088
17,459 54,078
1,664,772 2,804
a 14,909
a a
a
0
a a a a
5,532 5,535 3,931 0 0 12,853 5,729
a a a a
a 1,247
a
4,275 4,553 0 1,955 7,314 5,194 8
a
a 141
806 0
a
a a a a a a a
a 385 1,728 183
0 47,581 0
608,360 572,277
a a a a a a a
a 278 1,728 133
a a 0
Deptartment of Finance
Page 6
3/18/2008
2009
General Support Allocations Budget Fiscal Year Federal Version
0 0 0 2 269 226 0 59 0 28 0 0 0 0 0 513 0 0 329 0 294 899
0 0 0 61 8,884 3,701 0 7,934 0 3,781 0 7,423 0
0 0 0 15 3,648 1,282 0 842 2,592 401
a
a
0 47,302 0 0 6,556 0 11,328 3,941
0 54,856 0 0 4,724 0 2,841 6,638
a 7,648 0
0 0 0 54 20,455 7,767 0 11,806 6,048 5,627 0 83,199 0 14,909 0 424,166 0 0 8,798
a
a
a
a
122 503 357 0 0 1,167 126
9,123 19,382 13,764 1
2,364 4,860 3,452 1 0 11,287 2,448 0 3,113 10,912
9,928 8,448 0 39,319 16,986 12,063 0 0 39,449 40,722 0 51,779 38,137
a 161 1,128 0 0 0 0 0 0 0 440 1 0 0 3 0 8,811 0
a a
a
45,012 9,448 0 12,014 43,515 0
a
a
a
0 0
0 0
0 0 0 0 0 32,875 55 0 0 192 0 33,482 0
a
a
0 0 0 8,519 14 0 0 50 0 32,396 0
0 0 0 141,692 239 294 0 828 0 259,503 3,569
5
15
a
a
a a
Deptartrr
'8/2008
Finance
2009
General Support Allocations BUdget Fiscal Year Federal Version
a a '0 1 555 131
a a a
a a a
a a a
1 639 139
2 1,028 176
1 222 81
a
a
39 864 19
32
a 15
a
a
33
30
a
a
a
73
51
245
a a
a a
198
a a a
a a a
a a a
a a a
2
2 1,369 242
176 49,943 18,365
252 38,858 27,835
282 42,195 52,582
14 2,847 1,682
a 38
a a
a 14
29
126
a a a
a a
a 16
a
a a a
a a a
a a a a a a a a a a a a
10
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a a a
a a a
449
76
a
a
a
a
a
71
15,294 12,096 7,289
38,563 57,888 18,379
40,067 8,640 19,095
444 1,728 212
a 34
a
a
a
120
28,264
43,408
a a a
a
a
14,909
14,909
a
a
a a a a a
760
285,158
1,306,044
6,104
a a
a a
a a
210,233
3,521
a a
a
351
a 14,909
a a a
272
340
155
358
431
34,657
51,697
63,721
a
a
a
a
a
a
a
a
a
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213 186
268 333
308 136
128 384
308 9,026
437 643
32,576 52,123
46,690 32,188
52,304 19,043
a a
a
a
a
a
527 374
226 748 531
a a
a a
71,541 79,886 .,56,733 7,389
140,105 89,491 63,554
a a
39,653 55,736 39,583 321
2,632 2,887 0 1,542 4,503 3,198
a
a
a a
a a
509 124
1,223
1,737 234
129,441 41,067
185,526 74,092
207,832 145,102
a
a
a
a
10,458 1,596
1,182
298 1,679
a a a a a
94,210 179,357 0
184,500 200,922
a a a a a
52,218 125,137 0
2,030 10,110 0
a
a
a
a
144 365 259
92 458 325
86 527 375
120 219 156
a a
a a
a a
M8 149
1,063 95
a
a
1,225 89
a
a
190 820 0
121 1,028 0
114 1,184
158 492 0 0
a a a a
0 0 519 1 0
a 3
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331 1
311 1
431 1
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142,894 241 294 0 835
257,804 434 294
504,883 850 0
a
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1,507
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32
a
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20,446 2,997 33,992 3,366
251,271
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0
a 141,670 77,375
a a a a a a 5,555 9
a
45,474
5,842 1,903
a a
a a
Deptartment of Finance
Page 8
3/18/2008
2009
General Support Allocations Budget Fiscal Year Federal Version
0 0 0 5 1,259 544 0 258 1,728 123 0 283 0 0 0 2,506 0 0 1,169 0 960 2,081 0 639 1,643 1,167 1 0 3,816 661 0 841 3,689 0 0 0 0 0 0 0 2,301 4 294 0 13 0 0 0 0 7
0 0 0 .247 39,499 21,415 0 24,848 0 11,842 0 664 0 0 0 162,592 0 0 60,326 0 45,850 32,463 0 63,236 78,449 55,713 0 0 182,188 65,491 0 83,273 176,131 0 0 0 0 0 0 0 227,877 384 0 0 1,332 0 386 0 0 3
0 0 0 19 3,160 2,650 0 5,218 0 2,487 0 0 0 0 0 20,513 0 0 4,665 0 3,555 3,197 0 19,048 6,082 4·,319 0 0 14,125 19,728 0 25,084 13,655 . 0 0 0 0 0 0 0 68,642 116 0 . 0 401 0 13,301 0 0 0
0 0 0 37 11,268 3,790 0 4,016 ·6,048 1,914 0 3,366 0 0 0 128,729 0 0 8,118 0 6,783 5,856 0 8,573 11,605 8,242 1 0 26,951 8,879· 0 11,290 26,055 0 0 0 0 0 0 0 30,894 52 0 0 181 0 100,924 0 0 6
0 0 0 55 4,149 5,892 0 3,854 1,728 1,837 0 0 0 14,909 0 34,014 0 0 12,172 0 10,227 5,987 0 8,160 17,498 12,427 49 0 40,638 8,452 0 10,746 39,287 0 0 0 0 0 0 0 29,407 50 294 0 172 0 19,119 0 4,926 510
0 0 0 822 92,537 29,443 0 23,996 38,880 11,436 0 105,649 0 14,909 0 569,973 0 0 368,026 0 152,271 70,030 0 62,260 260,534 185,025 153 0 605,060 64,481 0 81,988 584,942 0 0 0 0 0 0 0 224,361 378 294 0 1,311 0 113,322 7,610 12,738 1,607
0 0 0 299 106,597 32,338 0 42,327 30,240 20,173 0 2,296 0 14,909 0 254,684 0 0 55,168 0 55,375 60,024 0 124,953 94,746 67,287 6 0 220,037 129,410 0 164,547 212,721 0 0 0 0 0 0 0 450,281 758 294 0 2,631 0 69,373 0 0 65
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8 62 0 0 15 10 0 0 34 0 0 0 33 0 0 0 0 0 0 0 0 0 0 0 0 0 23,729 0 0 0
0 0 0 633 65,267 132,971 0 30,555 50,976 14,562 0 25,964 0 14,909 0 301,593 0 0 132,056 0 117,366 135,701 0 83,358 200,813 142,612 70 0 466,364 86,331 0 109,771 450,857 0 0 0 0 0 0 0 300,388 506 0 0 1,755 0 47,073 6,031 0 736
Deptartrr .
'8/2008
~inance
2009
General Support Allocations Budget Fiscal Year Federal Version
0 0 0 88 32,343 9,733 0 12,541 12,096 5,977
q 8,365 0 14,909 0 151,892 0 0 15,003 0 16,218 36,563 0 25,687 27,749 19,707 44 0 64,444 26,603 0 33,827 62,301 0 0 0 0 0 0 0 92,567 156 0 0 541 0 18,732 3,494 0 459
0 0 0 11 5,535 1,142 0 339 4,320 161 0 296 0 0 0 10,160 0 0 1,569 0 2,041 4,612 0 1,614 3,492 2,480 0 0 8,109 1,672 0 2,126 7,839 0 0 0 0 0 0 0 5,817 10 0 0 34 0 33,506 7,772 0 1
0 0 0 1,353 477,440 284,347 0 51,881 29,376 24,726 0 6,415 0 14,909 0 678,294 0 0 154,598 0 250,737 98,746 0 142,017 429,008 304,672 1,158 0 996,322 147,083 0 187,018 963,193 0 0 0 0 0 0 0 511,773 862 294 0 2,991 0 101,822 0 4,399 12,128
0 447,799 464,149 842,017 1,178,129 904,484 0 518,260 374,115 246,998 0 391,368 0 253,460 0 6,594,173 0 0 1,334,398 0 1,145,726 817,233 0 1,443,345 1,960,327 1,392,178 13,049 0 4,552,629 1,494,827 0 1,900,696 4,401,250 0 0 0 0 0 0 0 5,201,242 8,761 2,647 0 30,396 0 1,931,512 117,011 311,596 136,647
0 46,387 48,081 37,705 78,863 32,325 0 92,272 62,208 43,976 0 69,015 0 44,728 0 387,035 0 0 95,222 0 72,148 56,866 0 71,508 123,444 87,667 8 0 286,685 74,059 0 94,167 277,152 0 0 0 0 0 0 0 257,688 434 5,589 0 1,506 0 1,162,622 209,090 29,770 81
0 494,186 512,230 879,722 1,256,991 936,808 0 610,532 436,323 290,975 0 460,383 0 298,188 0 6,981,207 0 0 1,429,621 0 1,217,874 874,099 0 1,514,853 2,083,771 1,479,845 13,057 0 4,839,314 1,568,886 0 1,994,863 4,678,403 0 0 0 0 0 0 0 5,458,930 9,195 8,237 0 31,902 0 3,094,134 326,101 341,366 136,728
Deplartrr
I='inance
'18/2008
UP!!¢· •••
"'.Eliol\l:lc·asll@
a a
19,327
a
a a
a
a a
a a
1,300
20,370
2,380
a
a
a
5 19
527 147
15,146 61,916
754 500
14,653 6,216
2,381 11,265
0 8 6
275 901 640
a
12,437 25,915 18,404 15
299 1,290 916
a a
1,385 4,074 2,893 3
18
0 2,093 285
a
9,669 25,071 17,805 206
'SO,185 12,880
2,995 309
58,225 10:014
D
a
9,461 1,434
362 2,023
16,377 58,184
393 2,895
12,732 56,289
1,823 9,146 0
a
a a
a a a
17
a a a a a a a a a a a a a a a a a
13 225 195 420
a
a a a a a a a a
992. 2
a a 6
a a a a a 1,641 46,111 40,676 86,787
a
a
a a a a a a a
44,816 75
a a
262
a
a a a a a a a
1,077 2
a a 6
a
a a a a a a
477,303 105,775 583,077
23,092 13,456 36,548
D
18,950 1,293
a
154
a
a
a a a a a a a
a
a
a
a a a a a a
34,842 59
4,990 8
204
29
31,685 473
6,132
a a a
a
2,157
a
422,472 -30,194 392,278
a a a
a
15,518 32
a
85,949 • 46,515 132,463
Deptartment of Finance
Page 6
3/18/2008
2009
0 0 0 8 2,885 851 0 1,042 0 496 0 5,195 0 0 0 3,293 0 0 1,310 0 1,430 2,170 0 1,562 2,446 1,737 0 0 5,682 1,618 0 2,057 5,493 0 0 0 0 0 0 0 5,629 9 0 0 33 0 8,666 0 0 0 0 53,612 5,070 58.682
0 0 0 203 11,549 26,603 0 16,140 49,248 7,692 0 666 0 14,909 0 617,965 0 0 56,106 0 37,538 11,207 0 45,689 64,228 45,613 1,589 0 149,162 47,318 0 60,166 144,202 0 0 0 0 0 0 0 164,643 277 0 0 962 0 103,343 11,340 59,504 16,642 0 1,764,508 7,369 1.771.876
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Deptartment of Finance
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101
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Allocation of L .. dral SUpp Multiple Method . State' . G02-0017a : Risk Management - P&C.. •• " ..••..••.;•....'. Risk Management-' • '. G02-0017b . Compensation . ' · G02-0018 "Gov's ResConcl (Cer, '.' ". G02-0020MNlhform"tionPolicy · .• G02-0021 a •'Plant Management (L' 802-0021 b" Plant Management(R G02,-0021c •. PlailtManagement(M G02"0021d ..... Plant Management (E .'. Plant Management ( · G02-0021f' . Repiacement) .•...•. '. . G02~002i g Plant Management ( G02-0024> ..•: MNBookstore...•..... ' .::.. , G02-0025,< Docu.Comm· :.";' ... >' G02-0026 .'" Management Analysis .;, 3/18/2008
•
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 10,666 0 0 0 0 7,211 0 0 0 0 30 0 0 0 10,558 14,142 0 0 19,355 72,874 25 551 34,520 70,401 447,511 2,491 26,328 108,198
0 0 0 0 0 0 0
0 0 0 0 0 0 0
201,618 1,057 0 883,513 25,718 53,198 4,889
0 0 0 0 0
0 0 0 0 0
3,162 58,550 78,981 0 77,406
(7,419) 323 7,096 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(323) 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
(300) 188 89 24 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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(89) 0 0 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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(946) 0 0 .Al
338,595
64 of 66
a 250,248 46,161 40,898
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a 225 46,111 477,303 23,092 422,472 85,949 53,612 1,764,508 252,773
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7,518 666,980
1
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0 0
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19,369 9,218 1,334,211 229,965 26,751 413,574 4,081 2,709 196,887 913 286,560 3,684,039
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104,655 5,877,560 15,740 486,303 44,749,214 44,749,214
44,410,619
a
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 1.0
EQUIPMENT USE CHARGE The .allowable equipment usage charge is allocated in lieu of depreciation. The accumulation of assets to be included in the equipment use charge is based on all purchases ofequipment over $5000. A usage charge of6.67% ofthe cost ofequipment in use by each central service department has been allocated to each central service department based on the cost of its equipment in use on June 30, 2007. Equipment usage charges are not included for units of Administration funded through revolving funds.
Ref.:
OMBA-87, Attachment B, Part 15
Exhibit C State of Minnesota Summary of Allocated Costs BUdget State Fiscal Year 2009 First Stepdown Schedule No. 1.1
Equipment
General Equipment Use Support Charge Allocation Total Eligible Direct Costs:
266,620
266,620
266,620 0 266,620
266,620 0 266,620
Add: Allocated Costs Sum of Allocated Costs Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
0 266,620
266,620
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 2.0
DEPARTMENT OF ADMINISTRATION-MANAGEMENT SERVICES The Department ofAdministration provides management, procurement, and related services to state agencies that are funded by the State's general fund, internal service and enterprise funds. They provide services (including fleet services, plant maintenance, and office supply) which operate as a number of internal service funds that are funded through direct billings to state agencies. Services are also provided through the enterprise funds (including the bookstore and surplus property) and are . funded through direct billing to customers. The department also provides services to the public in connection with public television and other stakeholders. Management Services provides internal leadership and specialized services and includes the general fund support costs for the Office of the Commissioner, Human Resources Division, Financial Management and Reporting Division, and Materials Management Allowable costs have been . divided into functional units and allocated as follows: • General fund general support costs allocated to this cost center have been prorated to its subcenters based on the Actual FT 2007 net cost of these sub-centers. o
Costs of the Human Resources and Commissioner's office have been allocated to units within the department. These costs are based on actual FY 2007 full time equivalent employees in each cost-center.
o
Costs of the Financial Management and Reporting Division have been allocated to units within the department based on accounting transactions in each cost center within the department in FY 2007.
o
Costs ofMaterials Management have been allocated to units within the department as well as all other users based on the number ofpurchase order transactions processed inFY 2007.
The department has changes funded for FY 2009: • Office of Grants Management - funding was a onetime appropriation in FY 2008. • ProfessionaVTechnical Contract Savings Negotiations - funding was not approved. • Targeted Group Disparity Study - funding was a onetime appropriation in FY 2008. Ref.:
OMB A-87, Attachment A part C, and Attachment B part 13
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown Schedule No. 2.1
ADMINISTRATION G02-2.6 Financial Management ADMIN MANAGEMENT Commissioner's Human SERVICES Office Resources and Reporting 561,186 603,201 903,636 0 G02-2.3
G02-2.2
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge
29,632
Sum of Allocated Costs
29,632
G02-2.8
G02-2.7 Fiscal Agent Non allocable
G02-2.9
G02-2.91 Targeted Materials Group Admin MgmtNon allocable Management Disparity 1,259,797 931,506
29,632 561,186 0
Distribution of Allocated Costs Total Allocated Costs
G02-2.5
603,201 0
903,636
0
0
1,289,429
931,506
0
0
0
0
0
29,632
561,186
603,201
903,636
0
0
1,289,429
931,506
29,632
561,186
603,201
903,636
0
0
1,289,429
931,506
Less: Disallowed Costs Net Allocable Costs
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 3.0
DEPARTMENT OF ADMINISTRATION-8TATE FACILITY SERVICES The State Facilities Services manages the land and buildings under the custodial control of the Department of Administration; provides leasing and land acquisition/disposition; supplies professional project management for planning, designing, and building construction; maintains and repairs facilities under the custodial care ofthe Department ofAdministration; provides energy and recycling services; and serves a leadership role to other state agencies and public entities. Allowable costs have been divided into functional units and allocated as follows: •
General support costs allocated to this cost center have been apportioned among its actIvities based on FY 2007 net cost of these activities. o
Leasing - the Real Estate unit of Real Estate and Construction Services provides services to state agencies that result in obtaining quality, efficient, and cost-effective property that meets the state's needs and selling state surplus real property in a manner that maximizes the return to the state. Costs are allowable for plan purposes and have been allocated based on the number of leases processed in FY 2007.
o
Resource Recovery - administers the recycling programs, including the State Recycling Center. They prepare recyclable materials for market and provide waste reduction, recycling assistance and education. The recycled items are delivered to a recycling center where the State recovers some of its expenditures.
o
Energy - assists state agencies in matters of energy and performs consultation on design, management, and financing of agency energy needs.
The department has the following changes in budgeting for FY 2009: • Real Property Enterprise System - funding was a onetime appropriation in FY 2008. • Energy Conservation Recommissioning - funding was not approved. The legislature appropriates money in lieu of paying rent for space occupied by the legislature and certain veterans' organizations. Other costs, such as architectural design services, which are included in this unit, are considered general goverruhent and have not been allocated.
Ref.:
OMB A-87, Attachment B, parts 25, 32, 37 OMB Circular A-102 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown Schedule No. 3.1 ADMINISTRATION
G02-3.2
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Admin Mgmt-Commissioner's Office Admin Mgmt-Human Resources Admin Mgmt-Financial Mgmt and Reporting Materials Management Targeted Group Disparity Sum of Allocated Costs
STATE FACILITIES SERVICES 1,314,402
14,777 13,130 13,634 7,153 777 198 1,364,072
G02-3.4 G02-3.5 Real Estate Plant Resource Management· Management Recovery Leasing - Energy 580,974 450,152 283,276
General Support
14,777 13,130 13,634 7,153 777 198 34,892 (34,892)
Distribution of Allocated Costs Total Allocated Costs
G02-3.3
595,752 15,519
450,152 11,491
283,276 7,882
1,364,072
0
611,271
461,643
291,158
1,364,072
0
611,271
461,643
291,158
Less: Disallowed Costs Net Allocable Costs
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 4.0
DEPARTMENT OF ADMINISTRATION-STATE AND COMMUNITY SERVICES State and Community Services offers a variety ofservices arid information to state and local units of government as well as the citizens of the state. Activities include mail and document management, infonnation policy analysis, genetic study, risk management, fleet services, and geographic and demographic analysis. The general fund general support costs allocated to this cost center have been apportioned to its general fund activity based on FY 2007 net cost. The costs of other general fund activities have been disall.owed as general government.
Ref.:
OMB A-87, Attachment B, parts 7, 26, and 32
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 6.0
OFFICE OF ENTERPRISE TECHNOLOGY The Office of Enterprise Technology provides oversight, leadership and direction for information and telecommunications technology policy and the management, delivery and security of infonnation and telecommunications technology systems and services in Minnesota. •
Costs of general support have been allocated based on each activity's FTE count within the agency. • Expenditures for all IT costs are statistics used to allocate the remaining allocable costs.
Ref.:
OMB A-87, Attachment B, part 6 OMB Circular A-102 2. Post Award Policies
Exhibit C
State of Minnesota Summary of Allocated Costs 3udget State Fiscal Year 2009 =irst Stepdown
Office of Enterprise Technology
Schedule No. 6.1
6.2
Total Eligible Direct Costs !\dd: Allocated Costs ::quipment Use Charge -luman Resources Vlaterials Management Targeted Group Disparity ~esource Recovery ~eal Estate Management - Leasing :::Jlant Mgmt - Energy ~entral Mail :::Jerformance Measurement Jaily Digest
Sum of Allocated Costs
Office General of Technology Support 7,083,438
69,704 20,451 902 180 344 9,421 164
7
Less: Disallowed Costs Net Allocable Costs
6.6
IT Spend 7,083,438
NonAllocable
69,704" 20,451 902 180 344 9,421 164
7 14,822
7,184,612
Distribution of Allocated Costs Total Allocated Costs
6.4
115,996 7,083,438 115,996
o
o 7,199,434
o
-115,996 7,184,612
o 7,184,612
o
o o
7,199,434
o
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 7.0
DEPARTMENT OF ADMINISTRATION-OFFICE OF STRATEGIC PLANNING AND PERFORMANCE MANAGEMENT The Office of Strategic Planning and Performance Management has two primary purposes: 1) to identify and provide information to government officials on emerging trends, policies and innovations in local, state and federal government; and 2) work with state cabinet departments in the creation and dissemination ofperformance measures for citizens. Citizen feedback is regularly sent to departments from a feedback link on the web-based publication. Costs of general fund support have been allocated based on FTE' s for the Daily Digest costs and an indication ofbeing a Cabinet Level Agency as described by Minnesota statute 15.06 for Performance Measurement. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost ofthese activities. The costs ofother general fund activities have been disallowed as general government.
Ref.:
OMB A-87, Attachment B, part 6 OMB Circular A-I 022. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown
ADMINISTRATION
Schedule No. 7.1
7.2
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Admin Mgmt-Commissioner's Office Admin Mgmt-Human Resources Admin Mgmt-Financial Mgmt and Reporting Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail
of Allocated Costs
Strategic Planning General Performance Management Support 347,500
Less: Disallowed Costs Net Allocable Costs
Performance NonMeasurement Allocable 347,500 0
0 3,282 3,409 1,332 107 47 38 0 18 2
0 3,282 3,409 1,332 107 47 38 0 18 2
355,735
8,235
347,500
0
-8,235
8,235
0
0
355,735
0
Distribution of Allocated Costs Total Allocated Costs
7.3
355,735 0 355,735
0 0
355,735
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 8.0
DEPARTMENT OF FINANCE-FISCAL MANAGEMENT AND ADMINISTRATION This function includes the costs of the Office of the Commissioner of Finance (which includes personnel, accounting services and treasury.) Costs ofthe commissioner's office have been allocated to the divisions within the department based on net operating costs for FY 2007. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities. Services related to economic analysis, and accounting for state debt and investment records are' considered general government expense and are, therefore, unallowable. The Office of the State Treasurer's division is responsible for cash management; bank account administration and reconciliation; check (warrant) signing and processing; and other related activities. Costs of these services have been separated and are allowable for plan purposes. They . have been allocated based on the total number·ofaccounting transactions issued for each department. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB A-87, Attachment B, part 6 OMB Circular A-102 2. Post Award Policies
State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown Schedule NO.8.1
Finance
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail Performance Measurement IT Spend Voice over Internet Protocol Drive to Excellence Sum of Allocated Costs
Less: Disallowed Costs Net Allocable Costs
9.2
Department of Finance 1,613,121
General Support 1,613,121
0 2,853 863 1,610 0 767 4,295 14,822 162,564 0 0 1,800,896
0 2,853 863 1,610 0 767 4,295 14,822 162,564 0 0 1,800,896
Distribution of Allocated Costs Total Allocated Costs
8.2
1,800,896
Treasury Division
10.2
11.2
FinanceFinanceBudget Division Accounting Division
12.2 FinanceInformation Technology
12.9 FinanceOther
0
0
0
0
-1,800,896
191,955
210,554
424,334
934,799
39,254
0
191,955
210,554
424,334
934,799
39,254 39,254
39,254 1,761,642
0
191,955
210,554
424,334
·934,799
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 9.0
DEPARTMENT OF FINANCE-TREASURY DIVISION This division is responsible for cash management; bank account administration and reconciliation; check (warrant) signing and processing; and other related activities. Costs of these services have been separated and are allowable for plan purposes. They have been allocated based on the total number of accounting transactions issued for each department. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB Circular A-I02 2. Post Award Policies
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 10.0
DEPARTMENT OF FINANCE-BUDGET DIVISION The Finance Department is responsible for the preparation ofbudget recommendations and control of the state's revenues and expenditures. A Finance Departrrient representative serves as the executive budget officer of each state agency. They have responsibility for the review of all expenditures, as well as personnel costs, budget transfers, allotment changes, and other related documents. They ensure that the laws and regulations of all stat~ and federal funding sources are adhered to. These duties are allowable for plan purposes and have been allocated based on the number ofaccounting transactions processed for each department in FY 2007. Executive budget officers' salaries are allocated to state agencies based on accounting transactions. A portion of the Executive Budget Officers duties includes policy analysis, which is considered allocable for plan purposes. The unit also performs certain functions relating to support ofthe state legislative process, which have been disallowed as general government. The Budget Support Unit prepares the budget document, reviews budget and grant funding changes, and other related services to ensure that state and federal laws and regulations concerning revenues, expenditures, and authorized positions are followed. These functions are allowable for plan purposes and have been allocated based on the number of budget transactions processed in the state's accounting system during FY 2007. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB Circular A-102 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs BUdget State Fiscal Year 2009 First Stepdown Schedule 10.1
Finance
Total Eligible Direct Costs Add: Allocated Costs Finance Department Sum of Allocated Costs
Finance Budget Division 1,874,056
Less: Disallowed Costs Net Allocable Costs
10.3
10.4
10.5 FinanceBudget General Analysis & Budget Support Controls Planning & Oper Division-Gen Govt 0 1,083,979 790,077 0
210,554
210,554
2,084,610
210,554
1,083,979
790,077
-210,554
114,458
73,919
22,177
1,198,437
863,996
22,177
Distribution of Allocated Costs Total Allocated Costs
10.2
2,084,610
°
22,177 2,062,433
° 22,177
0
1,198,437
863,996
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 11.0
DEPARTMENT OF FINANCE-ACCOUNTING DIVISION The Accounting Division of the Finance Department manages the state's accounting system and other related activities. The Accounting Division also includes the Financial Reporting and Internal Control Sections. The Financial Reporting Section reviews and reports on expenditures and revenues to complete the state's Comprehensive Annual Financial Report. The Internal Control Section reviews internal control procedures of state agencies to ensure that they are properly following Finance procedures. This unit is also responsible for the preparation ofthe statewide cost allocation plan. These costs are allowable and have been allocated based on the number of accounting transactions processed for each department in FY 2007. The Department of Finance is also the lead state agency for federal single audit purposes. These costs are budgeted in the Financial Reporting Section but have been segregated for allocation purposes. Costs are allowable for plan purposes and have been allocated based on federal cash receipts during FY 2007. The cost of central payroll is allowable and has been allocated based on total FY 2007 FTE's. Agency Assistance is also included in these costs. This group is responsible for assisting agencies with accounting and payroll system questions. In addition, they set up training for agencies on these systems. These costs are allowable and have been allocated based on the number of accounting transactions processed for each department in FY 2007. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB A-87, Attachment B, Parts 4,8 OMB Circular A-102 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown Schedule 11.1
Finance
Total Eligible Direct Costs Equipment Add: Allocated Costs Finance Budget Sum of Allocated Costs
Finance Accounting Division 4,477,625 12,953 424,334 4,914,912
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
11.2 General Support 0
424,334 424,334 -424,334
4,914,912
11.3 11.4 11.5 11.6 Central Accounting Financial Fin Report Payroll Services Reporting Single Audit 1,366,493 1,861,040 1,238,268 11,824 9,770 345 2,838
0
1,376,263 125,692
1,861,385 190,317
1,241,106 107,311
11,824 1,015
1,501,955
2,051,702
1,348,417
12,839
0 .1,501,955
2,051,702
1,348,417
12,839
0 4,914,912
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 12.0
DEPARTMENT OF FINANCE-INFORMATION TECHNOLOGY MANAGEMENT AND ADMINISTRATION The Management and Administration Division of the Department of Finance provides technical systems support and related services for all ofthe statewide administrative systems. These systems include: the accounting and procurement (MAPS), payroll and human resources (SEMA4), biennial budget, capital budget, fiscal notes, performance reporting (BIS), and information access (IA). This division also provides the Department ofFinance programs Local Area Network (LAN) support and voice communications support. These costs are allowable and have been allocated based on the number of accounting transactions processed for each department in FY 2007. The MAPS costs are based upon accounting transactions; the SEMA 4 costs are based upon FTE counts; and BIS costs are based upon budget transactions. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB A-87, Attachment A, parts C and F OMB Circular A-I02 2. Post Award Policies
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE N/A
DEPARTMENT OF FINANCE-OTHER SERVICES The Department of finance, Other Services includes the Economic Analysis and Debt Management Units. Both of these units are considered general government expense and are therefore, unallowable.
-_
..... -.,,'
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 17.0
DEPARTMENT OF ADMINISTRATION-RELOCATION SERVICES The Department of Administration provides relocation services to state agencies. These services include consulting on moving, telecommunications, space planning, and rental market information. . \
In FY 2007, this function ofthe Department ofAdministration relocated the Materials Management division ofthe Department ofAdministration, the Weights and Measures division ofthe Department of Commerce, and all occupants of the Veteran's Service Building (which includes the Disabled American Veteran's Office, the Military Order ofthe Purple Heart, the Office of the State Auditor, the Department of Military Affairs, the Department of Veteran's Affairs, and the Veteran's Home Board). All costs ofthis activity are charged to the state general fund; state agencies are not directly charged. The relocation expenses for Materials Management were allocated to this division ofthe Department of Administration and further allocated to agencies based on purchase order transactions. This method is consistent with the allocation of all other expenses for Material Management. The relocation expenses for the Veteran's Service Building were allocated based on square footage of occupancy. The relocation expenses for the Weights and Measures division of the Department of Commerce were allocated to that division. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB A-87, Attachment A part C
State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown Schedule NO.17.1
Admin Relocation
Total Eligible Direct Costs
Admin Capital Projects and Relocation 0
17.1 General Support
17.2 Relocation Agriculture 0
17.3 Relocation Health 0
17.4 17.5 Relocation Relocation Human Services Vets Service Bldg 0 0 0
Add: Allocated Costs Materials Management Targeted Group Disparity Budget Operations & Planning
0 0 0
0 0 0
Sum of Allocated Costs
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Distribution of Allocated Costs Total Allocated Costs
0
Less: Disallowed Costs
0
Net Allocable Costs
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 13.0
DEPARTMENT OF EMPLOYEE RELATIONS The Department of Employee Relations administered the civil service system, the worker's compensation insurance program, and the state employee insurance program. This agency will be eliminated by July l, 2008. They were responsible for labor relations, human resource management, employee insurance, and workers' compensation.. These responsibilities will move to the departments of Finance and Administration. Budgeted costs for this department have been included in the plan since the activities will continue into FY 2009. The Department of Finance will administer labor relations, human resource management, and employee insurance. The Department of Administration will be responsible for the workers' compensation program. Moving the Department ofEmployee Relation's allocable budgeted costs to the Departments of Finance and Administration would have no impact on the overall allocation. Costs ofadministering the state government human resource system and labor relations are allowable for plan purposes and have been allocated based on actual positions for FY 2007. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities. Training costs, as well as costs of administering the employee's insurance, and workers compensation programs will continue.to be billed directly to agencies. These costs have been excluded from the allocable cost pool prior to the allocation.
Ref.:
OMB A-87, Attachment B, parts 7, 13, 22
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown
Employee Relations
Schedule No.13.1
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Management - Energy Central Mail IT Spend Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting MAPS Operations and System Support SEMA4 Operations and System Support BUdget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing
Sum of Allocated Costs
Department Of Employee Relations 5.458,999
15.439 1.477 302 609 2,569 290 111 31,520 316 418 704 1,652 716 470 1,640 1,686 0 2,215 1,639
5,522,773
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
5,522,773
13.2 13.3 General Personnel Support Administration 884,746 4,574,253
0
15,439 1,477 302 609 2,569 290 111 31,520 316 418 704 1,652 716 470 1,640 1,686 0 2,215 1,639
933,081
4,589,692
-933,081
824,324
92,130
0
5,414,016
92,130
92,130 5.430,642
13.5 NonAllocable
92,130 0
5.414,016
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 14.0
DEPARTMENT OF MEDIATION SERVICES The Department of Mediation Services conducts hearings for public and private sector collective bargaining groups, and provides arbitration and mediation services at the request ofparties to collective bargaining agreements. All costs of this activity are charged to the state General Fund, state agencies are not directly charged. The costs of services provided to state agencies were identified by determining the percentage ofall meetings that were conducted exclusively for the arbitration and mediation ofstate labor agreements. Costs of such services have been allocated to departments based on the number of employees in each department included in collective bargaining units for FY 2007. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities. Costs of services to other public and private sector employees are considered general government and have not been allocated.
Ref.:
OMB A-87, Attachment B, Part 8
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown
Mediation Services
Schedule No.14.1
14.2
Total Eligible Direct Costs Add: Allocated Costs Equipment Use Charge Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail Performance Measurement Daily Digest IT Spend Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing Personnel Administration Critical Services FTE's Sum of Allocated Costs
Department of Mediation Services 30,870
780 470 112 162 0 77 211 14,822 0 1,038 205 187 145 420 319 210 732 429 0 564 731 1,516 2 54,001
General Support
14.3 Services State Agencies 30,870 0
780 470 112 162 0 77 211 14,822 0 1,038 205 187 145 420 319 210 732 429 0 564 731 1,516 2 23,131 (23,131)
Distribution of Allocated Costs Total Allocated Costs
54,001
Less: Disallowed or Unallocable Costs
-22,125
Net Allocable Costs
31,876
0
30,870 1,006 31,876
14.4 Mediation Services Other 0
0 22,125 22,125 -22,125
0
31,876
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 15.0
OFFICE OF THE LEGISLATIVE AUDITOR The Office ofthe Legislative Auditor (OLA) is responsible for annual audits ofall state revenues and expenditures, special audits as assigned, coordinating audit services for federal single audit, and program evaluation. Audits of revenues and expenditures are conducted to ensure confonnance with generally accepted accounting principles, federal audit requirements, and state law. Special audits are conducted to assist in improving the efficiency and dependability ofdepartment and agency accounting practices. Costs for these financial audits have been allocated based on the average hours of service provided over a four-year period. The resulting number of hours is used as the FY 2007 allocation statistic. These costs for coordinating audit services for the federal single audit are budgeted in the Finance Audits section. They are separated for allocation purposes and allocated based on the actual hours of service for FY 2007. Program Evaluation costs are only allocated in the actual plan. The allocation of budgeted costs would have a material impact on agencies. By the nature of program evaluations, there is no practical means of anticipating the programs to be audited or the number of hours required for each evaluation. Therefore, they are not allocated. The general fund general support costs allocated to this cost center have been apportioned among its general fund activities based on FY 2007 net cost of these activities.
Ref.:
OMB A-87, Attachment B, part 4 OMB Circular A-I02 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown Legislative Auditor
Schedule NO.15.1
15.2
Total Eligible Direct Costs Add: Allocated Costs Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail IT Spend Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing Personnel Administration Critical Services FTE's MEDIATION SERVICES State Agencies Sum of Allocated Costs
Office Of Legislative Auditor 4,394,086
1,194 250 551 0 262 121 7,650 391 403 331 1,772 689 453 1,580 1,808 0 2,376 1,579 6,388 10 0 38 4,421,932
Less: Disallowed Costs Net Allocable Costs
4,421,932
15.4 OLA Program Audits
15.6 15.5 OLA OLA Single General Audits Govt 0 261,803 0
1,194 250 551 0 262 121 7,650 391 403 331 1,772 689 453 1,580 1,808 0 2,376 1,579 6,388 10 0 38 1,145,296 3,014,833 (1,145,296)
Distribution of Allocated Costs Total Allocated Costs
15.3 OLA General Financial Support Audits 1,117,450 3,014,833
715,485
0 3,730,318
0 261,803 339,727
90,060
339,727 351,863
-24 4,421,908
0 24 24 -24
0 3,730,318
339,727 351,863
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 16.0
OFFICE OF THE STATE AUDITOR-SINGLE AUDIT The single audit cost center is designed to meet the federal requirements ofOMB Circular A-102. The requirement is for organization-wide audits, rather than grant by grant. These audits determine whether: •
Financial operations are conducted properly;
•
Financial statements are presented fairly;
•
The organization has complied with the federal laws and regulations affecting the expenditure of federal funds;
•
Internal procedures have been established to meet the objectives of federally assisted programs; and
• Financial reports contain accurate and reliable information. The State Auditor requires organization-wide audits of sub-recipients receiving federal funds from state agencies. Costs are allocated based on federal cash receipts during FY 2007.
Ref.:
OMB A-87, Attachment B, Part 5 OMB Circular A-I02 2. Post Award Policies
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 First Stepdown Schedule No. 16.1
State Auditor
Total Eligible Direct Costs
State Audito 37,316
16.2 General Support 37,316
Add: Allocated Costs Equipment Use Charge Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Management - Energy Central Mail IT Spend Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing Personnel Administration Critical Services FTE's State Agencies LEGISLATIVEAUDITOR Financial Audits Program Audits Single Audits Audit Comm. Sum of Allocated Costs
24,998 2,174 778 879 5,995 419 1,295 11,765 1,299 1,184 1,370 3,214 2,028 1,333 0 4,646 3,280 0 4,308 4,643 11,585 18 68 0 0 11,188 0 0 135,782
24,998 2,174 778 879 5,995 419 1,295 11,765 1,299 1,184 1,370 3,214 2,028 1,333 0 4,646 3,280 0 4,308 4,643 11,585 18 68 0 0 11,188 0 0 135,782
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
0 135,782 0 135,782
135,782
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 20.0
DEPARTMENT OF ADMINISTRATION
This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocation received is, in tum, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
ExhibitC State of Minnesota Summary of Allocated Costs BUdget State Fiscal Year 2009 Second Stepdown
ADMINISTRATION Schedule No. 20.0
Department of Administration
20 21.2 General Admin Support Management Allocation Services
22.2 State Facilities Services
23.2 State Community Services
26.2 25.2 Strategic Planning Admin and Perfomance Consumer Measurement Activities
Total Eligible Direct Costs Add: Allocated Costs Commissioner's Office Human Resources Financial Management and Reporting Materials Management Targeted Group Disparity STATE FACILITIES SERVICES Resource Recovery Real Estate Management - Leasing Plant Management - Energy Real Property Enterprise System STATE AND COMMUNITY SERVICES MAIL.COMM OFFICE OF STRATEGIC PLAN AND PERF MGT Performance Measurement Daily Digest OFFICE OF ENTERPRISE TECHNOLOGY IT Spend Voice Over Internet Protocol Drive to Excellence DEPARTMENT OF FINANCE TREASURY DIVISION reasury FINANCE - BUDGET DIVISION Analysis & Control (EBO's) Budget Operations and Planning FINANCE-ACCOUNTING DIVISION Central Payroll Accounting Services Financial. Reporting Financial Reporting - Single Audit FINANCE I.T - MANAGEMENT AND ADMINISTRATION Ammortized SSP Costs MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing ADMIN CAP PROJECT & RELOCATION RELOCATION-AGRICU.LTURE RELOCATION-HEALTH DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Critical Services FTE's MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Sum of Allocated Costs
48,635 50,503 17,366 2,000 499 0
0 0 0 0 0 0 0 14,822 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 260 0 0 0 36,449 0 170,535
0 0 0 0 0 0 0 0 14,822 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 260 0 0 0 36,449 170,535 (170,535)
Distribution of Allocated Costs Total Allocated Costs
170,535
Less: Disallowed Costs
-151,896
let Allocable Costs
48,635 50,503 17,366 2,000 499
18,639
0
0
0
0
0
0
15,993
1,643
515
488
151,896
15,993
1,643
515
488
151,896 151,896
0
15,993
1,643
515
488
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 21.0
DEPARTMENT OF ADMINISTRATION-BUREAU OF MANAGEMENT SERVICES This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocation received is, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
Exhibit C StAte of Minl")esota ary of Allocated Costs 0_ ..,dt State Fiscal Year 2009 Second Stepdown
ADMINISTRATION Schedule No. 21.2 21.2 21.3 21.5 21.6 21.7 21.8 21.9 General Financial Fiscal Agency Admin Mgmt Admin Support Commissioner's Human Management NonNonMaterials Mgm!. Services Allocation Allocable Allocable Office Resources and Reporting Management Total Eligible Direct Costs Add: Allocated Costs Commissioner's Office Office of Grants Management Human Resources Financial Management and Reporting Materials Management Targeted Group Disparity prr Contract Savings Negotiation STATE FACILITIES SERVICES Resource Recovery Real Estate Management - Leasing Plant Management - Energy STATE AND COMMUNITY SERVICES MAIL.COMM OFFICE OF STRATEGIC PLAN AND PERF MGT Performance Measurement Daily Digest OFFICE OF ENTERPRISE TECHNOLOGY IT Spend Voice Over Internet Protocol Drive to Excellence DEPARTMENT OF FINANCE T~ - \SURY DIVISION Jry FII~ANCE - BUDGET DIVISION Analysis & Control (EBO's) Budget Operations and Planning FINANCE-ACCOUNTING DIVISION Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit FINANCE I.T - MANAGEMENT AND ADMINISTRATION MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing ADMIN CAP PROJECT & RELOCATION RELOCATION-AGRICULTURE RELOCATION-HEALTH DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Critical Services FTE's MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Single Audits STATE AUDITOR DEPARTMENT OF ADMINISTRATION Sum of Allocated Costs
o o o o o o o o 1,237 7,708 589
1,237 7,708 589
485
485
9,720
9,720
795
795
728 601
728 601
1,335 1,246 819
1,335 1,246 819
2,855 1,362
2,855 1,362
1,790 2,853
1,790 2,853
o
o o o o
o o o o
o o o o o
o o o o
4,812
7
o 28
4,812
7 . 28
o
o
44,873 423
44,873 423
o o
15,993 100,260
Distribution of Allocated Costs . Allocated Costs
o
100,260
Less: Disallowed Costs
-66,411
Net Allocable Costs
33,849
o
15,993 100,260
o
o
o
o
(100,260)
4,828
4,178
6,596
66,411
(0)
4,828
4,178
6,596
66,411 66,411
(0)
4,828
4,178
6,596
o
o
o
o
9,603 9,603
o
o
9,603
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 22.0
DEPARTMENT OF ADMINISTRATION-STATE FACILITIES SERVICES This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 Second Stepdown Schedule No. 22.1
ADMINISTRATION 22.2 22.3 22.4 22.5 General Support Resource Real Estate PlaniMgmt Allocation Recovery Mgmt-Leasing Energy
State Facilities Services Total Eligible Direct Costs Add: Allocated Costs Resource Recovery Real Estate Management - Leasing Plant Management - Energy STATE AND COMMUNITY SERVICES Central Mail OFFICE OF STRATEGIC PLAN AND PERF MGT Performance Measurement Daily Digest OFFICE OF ENTERPRISE TECHNOLOGY IT Spend DEPARTMENT OF FINANCE TREASURY DIVISION Treasury FINANCE - BUDGET DIVISION Analysis & Control (EBO's) Budget Operations and Planning FINANCE-ACCOUNTING DIVISION Central Payroll A ,ting Services F ,al Reporting. Financial Reporting - Single Audit FINANCE I.T - MANAGEMENT AND ADMINISTRATION MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing ADMIN CAP PROJECT & RELOCATION RELOCATION-AGRICULTURE RELOCATION-HEALTH DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Critical Services FTE's MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Single Audits STATE AUDITOR DEPARTMENT OF ADMINISTRATION ADMIN MANAGEMENT SERVICES Commissioner's Office Human Resources Financial Management and Reporting Materials Management Targeted Group Disparity Sum of Allocated Costs
125 2,569 59 0 68 0 0 0 0 803 0 0 282 0 300 236 0 360 513 337 0 0 1,176 368 0 483 1,175 0 0 0 0 1,299 2 0 8 0 0 0 0 0 1,643 0 124 103 2 6 2 11,808
Distribution of Allocated Costs Total Allocated Costs L
lisallowed Costs
Net Allocable Costs
11,808
125 2,569 59 0 68 0 0 0 0 803 0 0 282 0 300 236 0 360 513 337 0 0 1,176 368 0 483 1,175 0 0 0 0 1,299 2 0 8 0 0 0 0 0 1,643 0 124 103 2 6 2 12,045
0
0
0
-12,045
5,357
3,966
2,721
0
5,357
3,966
2,721
3,966
2,721
0 11,808
(0)
5,357
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 23.0
DEPARTMENT OF ADMINISTRATION-STATE AND COMMUNITY SERVICES This indirect service department has be·en created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in tum, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 Second Stepdown Schedule No. 23.1
ADMINISTRATION State Community Services
23.2 General Support
23.3
Allocation
Comm
Mail
Total Eligible Direct Costs Add: Allocated Costs MAIL.COMM OFFICE OF STRATEGIC PLAN AND PERF MGT Performance Measurement Daily Digest OFFICE OF ENTERPRISE TECHNOLOGY IT Expenditures Voice Over Internet Protocol Drive to Excellence DEPARTMENT OF FINANCE TREASURY DIVISION Treasury FINANCE - BUDGET DIVISION Analysis & Control (EBO's) Budget Operations and Planning FINANCE-ACCOUNTING DIVISION Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit FINANCE I.T - MANAGEMENT AND ADMINISTRATION Ammortized SSP Costs MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing ADMIN CAP PROJECT & RELOCATION RELOCATION-AGRICULTURE RELOCATION-HEALTH DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Critical Services FTE's MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Single Audits STATE AUDITOR DEPARTMENT OF ADMINISTRATION ADMIN MANAGEMENT SERVICES Commissioner's Office Human Resources Financial Management and Reporting Materials Management Targeted Group Disparity Real Estate Mgt - Leasing Sum of Allocated Costs
1,216 0 0 0 0 278 0 0 0 0 119 0 194 103 0 180 333 219 0 0 0 762 184 0 242 762 0 0 0 0 650 1 0 4 0 0 0 0 0 515 0 62 52 1 3 1 8 5,886
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Alloc:;able Costs
5,886
1,216 0 0
0 0 278 0 0 0 0 119 0 194 103 0 180 333 219 0 0 0 762 184 0 242 762 0 0 0 0 650 1 0 4 0 0 0 0 0 515 0 62 52 1 3 1 8 5,886
0
-5,886
5,886
0
5,886
0
5,886
0 5,886
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 25.0
OFFICE OF ENTERPRISE TECHNOLOGY This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in tum, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 26.0
DEPARTMENT OF ADMINISTRATION-OFFICE OF STRATEGIC PLANNING AND PERFORMANCE MANAGEMENT This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 27.0
DEPARTMENT OF FINANCE-FISCAL MANAGEMENT AND ADMINISTRATION This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of r sota Summary '- .. ~lIocated Costs Second Stepdown BUdget State Fiscal Year 2009 Schedule No. 27.1
FINANCE
Department of Finance Total Eligible Direct Costs Add: Allocated Costs Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit Amortized SSP Development Costs MAPS Operations and System Support SEMA4 Operations and System Support BUdget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Critical Services FTE's Critical Services Agencies MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Single Audits Admin Mgmt-Human Resources Admin Mgmt-Financial Mgmt and Reporting Materials Management Targeted Group Disparity Resource Recovery Real Estate management - Leasing Plant Mgmt - Energy Central Mail Performance Measurement IT Spend Sum of Allocated Costs
Less: Disallowed Costs Net AII"'-~ble Costs
28.2
FinanceTreasurv Allocation Division 0 0 0
1,174 1,292 1,674 4,355 2,213 1,454 0 0 5,070 4,445 0 5,838 '5,067 0 15,699 24 260 0 92 0 334,063 2,101 0 0 7 22 8 14 0 7 55 87 1,054 386,075
Distribution of Allocated Costs Total Allocated Costs
27.2 General Support
0
29.2
30.2
31.2
31.9
FinanceBUdget Division
FinanceAccounting Division
FinanceIT Mgmt and Administration
FinanceOther 0
0,
1,174 1,292 1,674 4,355 2,213 1,454 0 0 5,070 4,445 0 5,838 5,067 15,699 24 260 0 92 334,063 2,101 0 0 7 22 8 14 0 7 55 87 1,054 386,075
0
0
-386,075
41,151
45,139
90,969
200,402
8,415
0
41,151
45,139
90,969
200,402
8,415
0
/~.1.~151
45,139
90,969
200,402
8,415
8,415 -8,415
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 28.0
DEPARTMENT OF FINANCE-TREASURY DIVISION This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 29.0
DEPARTMENT OF FINANCE-BUDGET DIVISION This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 Second Stepdown
FINANCE
Schedule No. 29.1 Finance Budget Division
29.2 29.3 General Support Analysis & Control Allocation
29.4 Budget Planning & Operations
29.5 General Gov't
Total Eligible Direct Costs Add: Allocated Costs FINANCE -BUDGET DIVISION Analysis & Control (EBO's) Budget Operations and Planning FINANCE-ACCOUNTING DIVISION Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit FINANCE I.T - MANAGEMENT AND AI Amoritized SSP Development Costs MAPS Operations and System Support SEMA4 Operations and System SUPPOI Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing Y2000 Accounting DEPARTMENT OF EMPLOYEE RELA Personnel Administration Employee Assistance Mi;DIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Single Audits TREASURER'S OFFICE Treasury STATE AUDITOR DEPARTMENT OF ADMINISTRATION Admin Mgmt-Commissioner's Office Admin Mgmt-Human Resources Admin Mgmt-Financial Mgmt and Repo Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Materials Management Central Mail Telecommunications Disaster Recovery Intertech Receipts IT Expenditures Project Funding Department of Finance
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 45,139
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 45,139
Sum of Allocated Costs
45,139
45,139
0
0
0
-45,139
24,537
15,847
4,754
0
24,537
15,847
4,754
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
45,139
~.
4,754 40,385
4,754 0
24,537
15,847
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 30.0
DEPARTMENT OF FINANCE-ACCOUNTING DIVISION This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation of service department charges. All revenues and direct-billed charges are accounted for in the initial
allocatio~.
Exhibit C State of Minnesota Summary of Allocated Costs 3udget State Fiscal Year 2009 Second Stepdown
FINANCE
Schedule No. 30.1 Finance Accounting Division
30.2 General Support Ailocation
30.3
30.4
30.5
Central Payroll
Accounting Services
Financial Reporting
30.6 Financial Reporting Single Audit
Total Eligible Direct Costs Add: Allocated Costs FINANCE -BUDGET DIVISION Analysis & Control (EBO's) Budget Operations and Planning FINANCE-ACCOUNTING DIVISION Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit FINANCE I.T - MANAGEMENT AND ADMINI: Amoritized SSP Development Costs MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing Y2000 Accounting DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Employee Assistance MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Single Audits TREASURER'S OFFICE Treasury STATE AUDITOR DEPARTMENT OF ADMINISTRATION Admin Mgmt-Commissioner's Office Admin Mgmt-Human Resources Admin Mgmt-Financial Mgmt and Reporting Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Materials Management Central Mail Department of Finance
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 90,.969
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 90,969
Sum of Allocated Costs
90,969
90,969
0
0
0
0
-90,969
26,946
40,800
23,005
218
0
26,946
40,800
23,005
218
0
26,946
40,800
23,005
218
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
90,969 0 90,969
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 31.0
DEPARTMENT OF FINANCE-INFORMATION TECHNOLOGY MANAGEMENT AND ADMINISTRATION This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Summary of Allocated Costs BUdget State Fiscal Year 2009 Second Stepdown
FINANCE
Schedule No. 31.1 31.2 31.4 31.5 Finance General MAPS SEMA4 IT Management & Support Operations Operations Administration Allocation & System Support & Support
31.6 Bud Service Computer Operations
31.7 SEMA4 Special Billing
31.8 31.9 MAPS FINANCE Special Other Billing Non-Allocable
Total Eligible Direct Costs Add: Allocated Costs Resource Recovery Plant Mgt - Energy DEPARTMENT OF FINANCE
4 2 200,402
4 2 200,402
Sum of Allocated Costs
200,408
200,408
0
0
0
0
0
0
-200,408
149,884
50,524
0
0
0
0
0
149,884
50,524
0
0
0
0
Distribution of Allocated Costs Total Allocated Costs Less: Disallowed Costs Net Allocable Costs
200,408 0 200,408
0 0
. 149,884
50,524
0
0
0
0
I
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE N/A
DEPARTMENT OF FINANCE-OTHER SERVICES This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 36.0
DEPARTMENT OF ADMINISTRATION-RELOCATION SERVICES This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 32.0
DEPARTMENT OF EMPLOYEE RELATIONS
This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 Second Stepdown Schedule No. 32.1
EMPLOYEE RELATIONS 32.2 32.3 32.5 Department of General Employee Employee of Employee Support RelationsRelationsRelations Allocation Personnel Admin All Others
Total Eligible Direct Costs Add: Allocated Costs DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Critical Services FTE's Critical Services Agencies MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits ADMIN MANAGEMENT SERVICES Commissioner's Office Human Resources Financial Management and Reporting Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Management - Energy STATE AND COMMUNITY SERVICES Central Mail OFFICE OF STRATEGIC PLAN AND PERF MGT Performance Measurement IT Spend Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit Amortized SSP Costs MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing Sum of Allocated Costs
0 5,955 9 260 0 35 0 101,285 0 0 0 2 11 3 5 23 3 0 1 0 0 204 7 9 13 30 14 48 0 0 55 56 0 0 0 108,028
Distribution of Allocated Costs Total Allocated Costs
107,066
Less: Disallowed Costs
-10,666
Net Allocable Costs
96,399
0 5,955 9 260 0 35 0 101,285 0 0 0 2 11 3 5 23 3 0 1 0 0 204 7 9 13 30 14 48 0 0 55 56 0 0 0 108,028
0
0
0
0
-108,028
95,436
10,666
0
95,436
10,666 -10,666
0
95,436
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 33.0
DEPARTMENT OF MEDIATION SERVICES This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 34.0
OFFICE OF THE LEGISLATIVE AUDITOR This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocations received are, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
Exhibit C State of Minnesota Summary of Allocated Costs B"r1get State Fiscal Year 2009 md Stepdown Schedule No. 34.1
Office of the Legislative Auditor 34.2 34.3 General OLA Support Financial Allocation Audits
Office of the Legislative Auditor Total Eligible Direct Costs Add: Allocated Costs Human Resources Financial Management and Reporting Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Mgmt - Energy Central Mail IT Spend Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit MAPS Operations and System Support r 1A4 Operations and System Support L . ~get Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing DEPARTMENT OF EMPLOYEE RELATIONS Person.nel Administration Critical Services FTE's Total Allocated Costs
o 2 9 2 5
o
2 2 50
o o o o o o o 53 60
o o o o
113 1 300
Less: Disallowed Costs Net Allocable Costs
300
34.4 OLA Program Audits
34.5 OLA Single Audits
34.6 OLA Audit Comm
0 2 9 2 5 0 2 2 50 0 0 0 0 0 0 0 53 60 0 0 0 0 113 1 300
0
0
0
0
-300
188
89
24
0
0
188
89
24
0
State of Minnesota Statewide Cost Allocation Plan Fiscal Year 2009 Budget Exhibit C-Nature and extent of Services
SCHEDULE 35.0
OFFICE OF THE STATE AUDITOR-SINGLE AUDIT
This indirect service department has been created for accounting purposes. This entity receives allocations from other service departments. The allocation received is, in turn, reallocated to recipient departments according to the distribution established for the original service department of the same name. This procedure provides for an appropriate allocation ofservice department charges. All revenues and direct-billed charges are accounted for in the initial allocation.
Exhibit C State of Minnesota Summary of Allocated Costs Budget State Fiscal Year 2009 Second Stepdown
State Auditor
Schedule No. 35.1
35.2 General Support
State Auditor Total Eligible Direct Costs Add: Allocated Costs ADMIN CAP PROJECT &RELOCATION RELOCATION-AGRICULTURE RELOCATION-HEALTH RELOCATION-HUMAN SERVICES RELOCATION-VETS SERVICE BLDG ADMIN MANAGEMENT SERVICES Commissioner's Office Office of Grants Management Human Resources Financial Management and Reporting Materials Management Targeted Group Disparity Resource Recovery Real Estate Management - Leasing Plant Management - Energy Central Mail Office of Enterprise Technology IT Spend FINANCE Treasury Analysis & Control (EBO's) Budget Operations and Planning Central Payroll Accounting Services Financial Reporting Financial Reporting - Single Audit MAPS Operations and System Support SEMA4 Operations and System Support Budget Service - Computer Operations SEMA4 Operations Special Billing MAPS Operations Special Billing DEPARTMENT OF EMPLOYEE RELATIONS Personnel Administration Critical Services FTE's MEDIATION SERVICES State Agencies LEGISLATIVE AUDITOR Financial Audits Program Audits Single Audits
0 0 0 0 0 0 0 0 0 0 0 0 8 53 4 17 0 76 0 28 24 25 58 40 136 0 157 109 0 0 0 0 205 2 0 1 0 0 3 0
28 24 25 58 40 136 0 157 109 0 0 0 0 205 2 0 1 0 0 3 0
Total Allocated Costs
946
946
Less: Disallowed Costs Net Allocable Costs Less: Disallowed Costs Net Allocable Costs
0 0 0 0 0 0 0 0 0 0 0 0 8 53 4 17 0 76
0 946
946
0 946
946
NeCaliocablf
",---","""",-",",,,-,,",-,..,-,."""--"'"'
=',
.
''''"" .,.~---.,,''''''''
1.2 802
802-2.2
802
802-2.3
Total
802-2.3
802
802-2.4
100
802
802-2.5
100
802
802-2.5
100
Total
802-2.5
802
802-2.6
0 100
575,258
318,579
256,679 0
. ,-..
.-
-~".;
I
'~.-.
266,620
266,620
266,620
0
0
0
575,258 0
575,258 0
0
0
~ts_table
575,258
0 497,822
329,974
167,848
0
0
497,822
497,822
0
0
0
0
0
100 497,822
100
785,875
617,412
168,463
0
785,875
785,875
100 802-2.6
785,875
802 802
802-2.7 802-2.7
100 100
802 802
802-2.7 802-2.7
100 100
7,888,000
802
802-2.7
100
24,445
802 Total
802-2.7 802-2.7
100
802 Total
802-2.8 802-2.8
100
802-2.9
Total
100 100 100 100
0 0
0
0
0
0
0 7,888,000
0 0
0 7,888,000
0 7,888,000
24,445
0
24,445
24,445
0
316,930 808,019 19136
316,930
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 808,019 19,136 0
0 0 0 0
0 0 0 0
316,930 808,019 19,136 0
316,930 808,019 19,136 0
802-2.9
802-2.91
3/18/2008
0
7,912,445
0
0
1,144,085
100
1,029,951
505,427
524,524
0
0
1,029,951
Page 1
1,029,951
1,029,951
Net_allocable
G02-2.92
100
'~ts_table
0 0
G02-3.2 G02
G02-3.3
100
545,908
260,238
285,670
0
0
545,908
545,908
545,908
G02
G02-3.4
100
404,187
314,819
89,368
0
0
404,187
404,187
404,187
G02
G02-3.5
100
277,267
253,748
23,519
0
0
277,267
277,267
277,267
802
G02-3.7
100
2,356 133,231 0
0
0
0
0
2,356 382,109 0
382,109 2,356
384,465
17,084 0
0 0
0 0
364,175 0
0 364,175 0
364,175 0
1,626,935
1,626,935
0
802-4.2
802
Total
810
G02-4.3 G02-4.3
100 100
G02-7.2 802-7.3 802-7.3 802-7.4
2;356 382,109
364,175
248,878
347,091
-364,175 364,175 0
100
1,626,935
919,214
707,721
0
0
1,626,935
100 100 100
1,088,734 311,554 579,226
890,676
198,058
0
0
-536,197
0
0
1,088,734 311,554 579,226
G10-1O.2 810-10.3 810-10.4 G10-10.5
100 100
1,964,322
1,884,198
0
0
1,964,322
-1,964,322 1,017,691 741,762 204,869
1,017,691 741,762
810-10.5 G10-1O.3 G10-10.4 G10-10.5 810-10.5
100 100
-207,000 162,649 20,519 23,832
162,649 20,519
G10-8.2 G10-9.2 G10-9.3 G10-9.3 810-9.3
552,537 311,554 579,226
536,197 0 1,443,317 536,197
810
810
207,000
207,000
100
80,124
0
0
0
0
0
0
207,000
0
0
1,180,340 762,281 23,832 0
0
0
204,869
228,701 810 810 810 810
810 810
G10-11.2 G10-11.3 G10-11.4 G10-11.4 G10-11.4 810-11.5 G10-11.6 G10-12.2 G10-12.2
3/18/200
100 100 100
1,296,189 126,169 1,841,636
1,196,335 126,131 1,339,083
99,854 38 497,372
0 0 0
100 100
1,117,099
1,051,334
65,765
0
100 100
184,019 1,031,661
126,348 840,772
57,671 190,889
0
/""
0 0 5,181
1,117,099
0 0
1,296,189 126,169 1,836,455
1,296,189 126,169 1,836,455
184,019 1,031,661
10,467 10,467
1,106,632 10,467 184,019 1,031,661
0 1,296,189
1,962,624 1,106,632 10,467
Net_allocable - '
